.1 General

[Editor’s note: In 2018, the SEC amended its rules and forms in order to simplify and update disclosure requirements (See SEC Release 33-10532 https://www.sec.gov/rules/final/2018/33-10532.pdf for more information). The SEC staff has not updated the Staff Accounting Bulletins (SABs) to conform to the amendments included in the SEC release. Accordingly care should be exercised when considering these sources of guidance.]
SABs represent interpretations and practices followed by the Division of Corporation Finance and the Office of the Chief Accountant in administering the disclosure requirements of the Federal securities laws; they are not rules or interpretations of the Commission, nor do they bear official Commission approval. The Commission's staff issues SABs as a means of informing the financial community of its views on certain matters relating to accounting and disclosure practices. In general, SABs are intended to be an effective and expeditious means of communication and contribute to consistency in the implementation of the Federal securities laws.

.2 How to access Staff Accounting Bulletins

The reprint of the Staff Accounting Bulletins is available on Viewpoint under SEC Reporting / SEC Interpretative Guidance / Staff Accounting Bulletins (SABs).
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