Securities and Exchange Commission November 25, 2019 – Federal Register Recent Federal Regulation Documents

Staff Accounting Bulletin No. 119
Document Number: 2019-25450
Type: Rule
Date: 2019-11-25
Agency: Securities and Exchange Commission, Agencies and Commissions
This staff accounting bulletin updates portions of the interpretive guidance included in the Staff Accounting Bulletin Series in order to align the staff's guidance with Financial Accounting Standards Board (``FASB'') Accounting Standards Codification (``ASC'') Topic 326, Financial InstrumentsCredit Losses (``Topic 326'').
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