{"abstract":"This staff accounting bulletin revises or rescinds portions of the interpretive guidance included in the codification of staff accounting bulletins in order to make this interpretive guidance consistent with current authoritative accounting and auditing guidance and SEC rules and regulations. The principal revisions relate to the rescission of material no longer necessary because of private sector developments in U.S. generally accepted accounting principles, as well as Commission rulemaking.","action":"Publication of staff accounting bulletin.","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2003/05/16/03-12063.html","cfr_references":[{"chapter":null,"citation_url":null,"part":211,"title":17}],"citation":"68 FR 26840","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective May 9, 2003.","disposition_notes":null,"docket_ids":["Release No. SAB 103"],"dockets":[],"document_number":"03-12063","effective_on":"2003-05-09","end_page":26925,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2003/05/16/03-12063.xml","html_url":"https://www.federalregister.gov/documents/2003/05/16/03-12063/staff-accounting-bulletin-no-103-update-of-codification-of-staff-accounting-bulletins","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/03-12063?publication_date=2003-05-16","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2003-05-16/03-12063/mods.xml","not_received_for_publication":null,"page_length":86,"page_views":{"count":1021,"last_updated":"2026-04-04 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2003-05-16/pdf/03-12063.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2003-05-16","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2003/05/16/03-12063.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":26840,"subtype":null,"title":"Staff Accounting Bulletin No. 103, “Update of Codification of Staff Accounting Bulletins”","toc_doc":"Staff accounting bulletins; codification update","toc_subject":"Financial reporting matters:","topics":[],"type":"Rule","volume":68}