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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of August 21, 2009
Title 17: Commodity and Securities Exchanges
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PART 211—INTERPRETATIONS RELATING TO FINANCIAL REPORTING MATTERS Section Contents
Subpart A—Financial Reporting Releases
Subpart B—Staff Accounting Bulletins
Subpart C—Accounting and Auditing Enforcement Releases
Subpart A—Financial Reporting Releases
topLink to an amendment published at 74 FR 2192, January 14, 2009. Subject | Release No. | Date | Fed. Reg. Vol. and page |
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Codification of financial reporting policies | 1 | Apr. 15, 1982 | 47 FR 21030 | Disclosure considerations relating to foreign operations and foreign currency translation effects | 6 | Nov. 18, 1982 | 47 FR 53330 | Accounting for extinguishment of debt | 15 | Dec. 22, 1983 | 49 FR 54 | Certification of financial statements | 16 | Feb. 15, 1984 | 49 FR 6707 | Independence of accountants | 291 | Apr. 10, 1981 | 46 FR 22569 | Last-In, First-Out method of accounting for inventories | 889 | July 2, 1981 | 46 FR 36127 | Significance of oral guarantees to the financial reporting process | 22 | Dec. 19, 1985 | 50 FR 51671 | Disclosure of the effects of the Tax Reform Act of 1986 | 26 | Oct. 30, 1986 | 51 FR 39652 | Accounting for loan losses by registrants engaged in lending activities | 28 | Dec. 1, 1986 | 51 FR 44446 | Statement of the Commission Regarding Disclosure Obligations of Companies Affected by the Government's Defense Contract Procurement Inquiry and Related Issues | 32 | Aug. 1, 1988 | 53 FR 29226 | Management's Discussion and Analysis of Financial Condition and Results of Operations; Certain Investment Company Disclosures | 36 | May 18, 1989 | 54 FR 22427 | Acceptability in financial statements of an accounting standard permitting the return of a nonaccrual loan to accrual status after a partial charge-off | 37 | July 29, 1991 | 56 FR 37000 | Statement of the Commission Regarding Disclosure Obligations of Municipal Securities Issuers and Others | 42 | Mar. 9, 1994 | 59 FR 12758 | Interpretation Regarding Substantive Repossession of Collateral | 28A | May 12, 1994 | 59 FR 26109 | Financial Statements and Periodic Reports For Related Issuers and Guarantors, Appendices A, B and C | 55 | Aug. 4, 2000 | 65 FR 51710 | Bookkeeping Services Provided by Auditors to Audit Clients in Emergency or Other Unusual Situations | 57 | Sept. 14, 2001 | 66 FR 48336 | Calculation of Average Weekly Trading Volume | 58A | Sept. 27, 2001 | 66 FR 49274 | Management's Discussion and Analysis of Financial Condition and Results of Operations | 72 | Dec. 19, 2003 | 68 FR 75065 | Commission Guidance Regarding the Public Company Accounting Oversight Board's Auditing and Related Professional Practice Standard No. 1 | 73 | May 20, 2004 | 69 FR 29066 | Technical Amendments to Rules, Forms, Schedules and Codification of Financial Reporting Policies | 79 | April 15, 2009 | 74 FR 18617 |
Subpart B—Staff Accounting Bulletins
topSubject | Release No. | Date | Fed. Reg. Vol. and page |
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Publication of Staff Accounting Bulletin No. 39 | SAB–39 | Oct. 15, 1980 | 45 FR 68388 | Publication of Staff Accounting Bulletin No. 40 | SAB–40 | Feb. 9, 1981 | 46 FR 11513 | Publication of Staff Accounting Bulletin No. 41 | SAB–41 | Feb. 18, 1981 | 46 FR 12698 | Publication of Staff Accounting Bulletin No. 42 | SAB–42 | Dec. 23, 1981 | 46 FR 63252 | Publication of Staff Accounting Bulletin No. 43 | SAB–43 | Jan. 5, 1982 | 47 FR 1266 | Publication of Staff Accounting Bulletin No. 44 | SAB–44 | Mar. 3, 1982 | 47 FR 10789 | Publication of Staff Accounting Bulletin No. 45 | SAB–45 | May 20, 1982 | 47 FR 23915 | Publication of Staff Accounting Bulletin No. 46 | SAB–46 | May 20, 1982 | 47 FR 23916 | Publication of Staff Accounting Bulletin No. 47 | SAB–47 | Sept. 16, 1982 | 47 FR 41727 | Publication of Staff Accounting Bulletin No. 48 | SAB–48 | Sept. 27, 1982 | 47 FR 43673 | Publication of Staff Accounting Bulletin No. 47A | SAB–47A | Sept. 29, 1982 | 47 FR 44722 | Publication of Staff Accounting Bulletin No. 49 | SAB–49 | Oct. 26, 1982 | 47 FR 49628 | Publication of Staff Accounting Bulletin No. 49A | SAB–49A | Jan. 18, 1983 | 48 FR 3585 | Publication of Staff Accounting Bulletin No. 50 | SAB–50 | Mar. 3, 1983 | 48 FR 10043 | Publication of Staff Accounting Bulletin No. 51 | SAB–51 | Mar. 29, 1983 | 48 FR 14595 | Publication of Staff Accounting Bulletin No. 52 | SAB–52 | May 16, 1983 | 48 FR 23173 | Publication of Staff Accounting Bulletin No. 53 [Reserved] | | | | Publication of Staff Accounting Bulletin No. 54 | SAB–54 | Nov. 3, 1983 | 48 FR 51769 | Publication of Staff Accounting Bulletin No. 55 | SAB–55 | Nov. 30, 1983 | 48 FR 54811 | Publication of Staff Accounting Bulletin No. 56 | SAB–56 | Jan. 1, 1984 | 49 FR 4936 | Publication of Staff Accounting Bulletin No. 58 | SAB–58 | Mar. 19, 1985 | 50 FR 11657 | Publication of Staff Accounting Bulletin No. 59 | SAB–59 | Sept. 13, 1985 | 50 FR 37346 | Publication of Staff Accounting Bulletin No. 60 | SAB–60 | Dec. 27, 1985 | 50 FR 52916 | Publication of Staff Accounting Bulletin No. 42A | SAB–42A | Jan. 8, 1986 | 51 FR 739 | Publication of Staff Accounting Bulletin No. 61 | SAB–61 | May 6, 1986 | 51 FR 17331 | Publication of Staff Accounting Bulletin No. 62 | SAB–62 | July 7, 1986 | 51 FR 25194 | Publication of Staff Accounting Bulletin No. 63 | SAB–63 | Sept. 24, 1986 | 51 FR 33886 | Publication of Staff Accounting Bulletin No. 64 | SAB–64 | Oct. 8, 1986 | 51 FR 36007 | Publication of Staff Accounting Bulletin No. 65 | SAB–65 | Nov. 13, 1986 | 51 FR 41080 | Publication of Staff Accounting Bulletin No. 66 | SAB–66 | Nov. 25, 1986 | 51 FR 43594 | Publication of Staff Accounting Bulletin No. 67 | SAB–67 | Dec. 8, 1986 | 51 FR 45314 | Publication of Staff Accounting Bulletin No. 68 | SAB–68 | May 4, 1987 | 52 FR 17396 | Publication of Staff Accounting Bulletin No. 69 | SAB–69 | May 8, 1987 | 52 FR 18200 | Publication of Staff Accounting Bulletin No. 70 | SAB–70 | June 5, 1987 | 52 FR 21933 | Publication of Staff Accounting Bulletin No. 71 | SAB–71 | Aug. 12, 1987 | 52 FR 31027 | Publication of Staff Accounting Bulletin No. 72 | SAB–72 | Nov. 10, 1987 | 52 FR 46454 | Publication of Staff Accounting Bulletin No. 71A | SAB–71A | Dec. 15, 1987 | 52 FR 48193 | Publication of Staff Accounting Bulletin No. 73 | SAB–73 | Dec. 30, 1987 | 53 FR 109 | Publication of Staff Accounting Bulletin No. 74 | SAB–74 | Dec. 30, 1987 | 53 FR 110 | Publication of Staff Accounting Bulletin No. 75 | SAB–75 | Jan. 4, 1988 | 53 FR 865 | Publication of Staff Accounting Bulletin No. 76 | SAB–76 | Jan. 12, 1988 | 53 FR 1341 | Publication of Staff Accounting Bulletin No. 77 | SAB–77 | Mar. 4, 1988 | 53 FR 7892 | Publication of Staff Accounting Bulletin No. 78 | SAB–78 | Aug. 25, 1988 | 53 FR 33454 | Publication of Staff Accounting Bulletin No. 79 | SAB–79 | Sept. 2, 1988 | 53 FR 34715 | Publication of Staff Accounting Bulletin No. 80 | SAB–80 | Nov. 21, 1988 | 53 FR 47801 | Publication of Staff Accounting Bulletin No. 81 | SAB–81 | Apr. 4, 1989 | 54 FR 14073 | Publication of Staff Accounting Bulletin No. 82 | SAB–82 | July 5, 1989 | 54 FR 29333 | Publication of Staff Accounting Bulletin No. 83 | SAB–83 | July 31, 1989 | 54 FR 32333 | Publication of Staff Accounting Bulletin No. 84 | SAB–84 | July 31, 1989 | 54 FR 32334 | Publication of Staff Accounting Bulletin No. 85 | SAB–85 | Sept. 18, 1989 | 54 FR 39351 | Publication of Staff Accounting Bulletin No. 86 | SAB–86 | Sept. 28, 1989 | 54 FR 41084 | Publication of Staff Accounting Bulletin No. 87 | SAB–87 | Dec. 12, 1989 | 54 FR 51880 | Publication of Staff Accounting Bulletin No. 88 | SAB–88 | Aug. 10, 1990 | 55 FR 33284 | Publication of Staff Accounting Bulletin No. 89 | SAB–89 | Jan. 7, 1991 | 56 FR 951 | Publication of Staff Accounting Bulletin No. 90 | SAB–90 | Jan. 31, 1991 | 56 FR 4939 | Publication of Staff Accounting Bulletin No. 91 | SAB–91 | July 17, 1991 | 56 FR 33376 | Publication of Staff Accounting Bulletin No. 92 | SAB–92 | June 14, 1993 | 58 FR 32843 | Publication of Staff Accounting Bulletin No. 93 | SAB–93 | Nov. 9, 1993 | 58 FR 59361 | Publication of Staff Accounting Bulletin No. 94 | SAB–94 | Apr. 24, 1995 | 60 FR 20022 | Publication of Staff Accounting Bulletin No. 95 | SAB–95 | Dec. 21, 1995 | 60 FR 66072 | Publication of Staff Accounting Bulletin No. 96 | SAB–96 | Mar. 25, 1996 | 61 FR 12020 | Publication of Staff Accounting Bulletin No. 97 | SAB–97 | Aug. 6, 1996 | 61 FR 40721 | Publication of Staff Accounting Bulletin No. 98 | SAB–98 | Feb. 9, 1998 | 63 FR 6474 | Publication of Staff Accounting Bulletin No. 99 | SAB–99 | Aug. 19, 1999 | 64 FR 45150 | Publication of Staff Accounting Bulletin No. 100 | SAB–100 | Dec. 1, 1999 | 64 FR 67154 | Publication of Staff Accounting Bulletin No. 101 | SAB–101 | Dec. 9, 1999 | 64 FR 68936 | Publication of Staff Accounting Bulletin No. 102 | SAB–102 | July 6, 2001 | 66 FR 36457 | Publication of Staff Accounting Bulletin No. 103 | SAB–103 | May 16, 2003 | 68 FR 26840 | Publication of Staff Accounting Bulletin No. 104 | SAB–104 | Dec. 23, 2003 | 68 FR 74436 | Publication of Staff Accounting Bulletin No. 105 | SAB–105 | Mar. 15, 2004 | 69 FR 12067 | Publication of Staff Accounting Bulletin No. 106 | SAB–106 | Oct. 4, 2004 | 69 FR 59130 | Publication of Staff Accounting Bulletin No. 107 | SAB–107 | Apr. 1, 2005 | 70 FR 16694 | Publication of Staff Accounting Bulletin No. 108 | SAB–108 | Sept. 18, 2006 | 71 FR 54580 | Publication of Staff Accounting Bulletin No. 109 | SAB–109 | Nov. 9, 2007 | 72 FR 63484 | Publication of Staff Accounting Bulletin No. 110 | SAB–110 | Dec. 31, 2007 | 72 FR 74168 | Publication of Staff Accounting Bulletin No. 111 | SAB–111 | Apr. 17, 2009 | 74 FR 17769 | Publication of Staff Accounting Bulletin No. 112 | SAB–112 | June 10, 2009 | 74 FR 27427 |
Subpart C—Accounting and Auditing Enforcement Releases
topSubject | Release No. | Date | Fed. Reg. vol. and page |
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Index of Accounting and Auditing Enforcement Releases | 1 | Apr. 15, 1982 | 47 FR 21030 |
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August 1, 2007
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