{"abstract":"This staff accounting bulletin (\"SAB\") rescinds the interpretive guidance included in Section FF of Topic 5 in the Staff Accounting Bulletin Series entitled Accounting for Obligations to Safeguard Crypto-Assets an Entity Holds for its Platform Users (\"Topic 5.FF\").","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/2025/01/30/2025-01864.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"211","title":17}],"citation":"90 FR 8492","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective January 30, 2025.","disposition_notes":null,"docket_ids":["Release No. SAB 122"],"dockets":[],"document_number":"2025-01864","effective_on":"2025-01-30","end_page":8493,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2025/01/30/2025-01864.xml","html_url":"https://www.federalregister.gov/documents/2025/01/30/2025-01864/staff-accounting-bulletin-no-122","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2025-01864?publication_date=2025-01-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2025-01-30/2025-01864/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":870,"last_updated":"2026-06-26 16:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-30/pdf/2025-01864.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-01864.pdf?1738158307","publication_date":"2025-01-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2025/01/30/2025-01864.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"comments_count":0,"agency_id":"SEC","document_id":"SEC-2025-0160-0001","checked_regulationsdotgov_at":"2025-01-31T13:00:04Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":8492,"subtype":null,"title":"Staff Accounting Bulletin No. 122","toc_doc":"Staff Accounting Bulletin No. 122","toc_subject":null,"topics":["Accounting","Reporting and recordkeeping requirements","Securities"],"type":"Rule","volume":90}