{"abstract":"The interpretations in this staff accounting bulletin express the views of the staff regarding the period in which a gain or loss is recognized on the early extinguishment of debt.","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/1995/04/24/95-9981.html","cfr_references":[{"chapter":null,"citation_url":null,"part":211,"title":17}],"citation":"60 FR 20022","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"April 18, 1995.","disposition_notes":null,"docket_ids":["Release No. SAB 94"],"dockets":[],"document_number":"95-9981","effective_on":null,"end_page":20023,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1995/04/24/95-9981/staff-accounting-bulletin-no-94","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/95-9981?publication_date=1995-04-24","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1995-04-24/95-9981/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":33,"last_updated":"2026-10-23 14:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1995-04-24/pdf/95-9981.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1995-04-24","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1995/04/24/95-9981.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-21T03:21:01Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":20022,"subtype":null,"title":"Staff Accounting Bulletin No. 94","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":60}