Securities and Exchange Commission November 21, 2014 – Federal Register Recent Federal Regulation Documents

Sunshine Act Meeting
Document Number: 2014-27800
Type: Notice
Date: 2014-11-21
Agency: Securities and Exchange Commission, Agencies and Commissions
Staff Accounting Bulletin No. 115
Document Number: 2014-27618
Type: Rule
Date: 2014-11-21
Agency: Securities and Exchange Commission, Agencies and Commissions
This staff accounting bulletin rescinds portions of the interpretive guidance included in the Staff Accounting Bulletin Series in order to make the relevant interpretive guidance consistent with authoritative accounting guidance and Securities and Exchange Commission rules and regulations. Specifically, the staff is updating the Series in order to bring existing guidance into conformity with a recent consensus of the Financial Accounting Standards Board Emerging Issues Task Force, Accounting Standards Update No. 2014-17Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force).