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2010-09-23
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Staff Accounting Bulletin No. 101B
Rules and Regulations
D09002ee1bdfa7e96
D09002ee1bdfa7f2e
United States
Securities and Exchange Commission
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org
United States Government Agency or Subagency
Staff Accounting Bulletin No. 101 (``SAB 101'') was released on December 3, 1999 (64 FR 68936 December 9, 1999) and provides the staff's views in applying generally accepted accounting principles to selected revenue recognition issues. SAB 101A was released on March 24, 2000 (65 FR 16811 March 30, 2000) and delayed for one fiscal quarter the implementation date of SAB 101 for registrants with fiscal years beginning between December 16, 1999 and March 15, 2000. Since the issuance of SAB 101 and SAB 101A, the staff has continued to receive requests from a number of groups asking for additional time to determine the effect, if any, on registrant's revenue recognition practices. This staff accounting bulletin delays the implementation date of SAB 101 until no later than the fourth fiscal quarter of fiscal years beginning after December 15, 1999.
65 FR 40992
https://www.govinfo.gov/app/details/FR-2000-07-03/00-16580
00-16580
fr03jy00-13
8010-01-P
Release No. SAB 101B
https://www.govinfo.gov/app/details/FR-2000-07-03/00-16580
https://www.govinfo.gov/content/pkg/FR-2000-07-03/html/00-16580.htm
https://www.govinfo.gov/content/pkg/FR-2000-07-03/pdf/00-16580.pdf
2 p.
40992
40993
65 FR 40992
Code of Federal Regulations
Title 17 Part 211
17 CFR Part 211
Staff Accounting Bulletin No. 101B; Federal Register Vol. 65, Issue
RULE
00-16580
SECURITIES AND EXCHANGE COMMISSION
Release No. SAB 101B
8010-01-P
00-16580
Publication of Staff Accounting Bulletin.
Staff Accounting Bulletin No. 101 (``SAB 101'') was released on December 3, 1999 (64 FR 68936 December 9, 1999) and provides the staff's views in applying generally accepted accounting principles to selected revenue recognition issues. SAB 101A was released on March 24, 2000 (65 FR 16811 March 30, 2000) and delayed for one fiscal quarter the implementation date of SAB 101 for registrants with fiscal years beginning between December 16, 1999 and March 15, 2000. Since the issuance of SAB 101 and SAB 101A, the staff has continued to receive requests from a number of groups asking for additional time to determine the effect, if any, on registrant's revenue recognition practices. This staff accounting bulletin delays the implementation date of SAB 101 until no later than the fourth fiscal quarter of fiscal years beginning after December 15, 1999.
June 26, 2000.
Richard Rodgers, Scott Taub, or Eric Jacobsen, Professional Accounting Fellows, Office of the Chief Accountant (202/942-4400) or Robert Bayless, Division of Corporation Finance (202/942-2960), Securities and Exchange Commission, 450 Fifth
Securities:
Staff Accounting Bulletin No. 101B; generally accepted accounting principles to selected revenue recognition issues,
BaylessR@sec.gov
JacobsenE@sec.gov
RodgersR@sec.gov
TaubS@sec.gov
Federal Register
Vol. 65, no. 128
Office of the Federal Register, National Archives and Records Administration
2000-07-03
continuing
daily
deposited
born digital
365 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2000-07-03
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0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr03jy00
https://www.govinfo.gov/app/details/FR-2000-07-03
https://www.govinfo.gov/content/pkg/FR-2000-07-03/pdf/FR-2000-07-03.pdf
https://www.govinfo.gov/content/pkg/FR-2000-07-03/xml/FR-2000-07-03.xml
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2010-09-23
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FR-2000-07-03
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FR-2000-07-03
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