JENNIFER L A,et al. Motives for early revenuerecognition: Evidence from SEC staff accounting bulletin(SAB)101[J/OL].2002.Motives for early revenue recognition: evidence from SEC staff accounting bulletin (SAB)
Wiggins reiterated the unique risks and complexities of arrangements involving digital assets and noted that the SEC has received questions since the issuance of SEC Staff Accounting Bulletin (SAB) No. 121 specifically related to its scope. During the conference, both Mr....
The new revenue standard, which most public business entities (PBEs) adopted in 2018, remains a focus of the SEC staff. In the keynote address, Mr. Bricker explained that the “implementation of the new standard was a substantial, yet manageable, effort involving...
fully paid securities lending programs (presumably with customers and thus subject to Rule 15c3-3(b)(3)), a topic that the SEC staff raised with the industry in an October 2020 letter9 accounting for types of liabilities such as rewards or points programs risk management controls to ...
Initial listing and listing of additional shares fees are recognized on a straight-line basis over estimated service periods, which are six and four years, respectively, based on our historical listing experience, pursuant to the requirements of SEC Staff Accounting Bulletin Topic 13: Revenue ...
The SEC staff also indicated that there is a presumption that an acquisition of a separate entity, subsidiary or division is considered in determining if a business has been acquired for purposes of S-X 11-01(d). See Topic III.B from the highlights of the Sept...
This ASU amended, superseded and added certain SEC paragraphs in Topic 220, Topic 605 and Topic 606 to reflect the August 2017 issuance of SEC Staff Accounting Bulletin (SAB) 116 and SEC Release No. 33-10403. The SEC staff issued SAB 116 to align its revenue guidance with Accounting Standa...
• they must have a purpose and guidelines with respect to online news services that comply with laws and regulations; • they must have the necessary news editorial departments, funds, equipment and premises; • they must have professional staff in charge of editing who are experienced in ...
• they must have a purpose and guidelines with respect to online news services that comply with laws and regulations; • they must have the necessary news editorial departments, funds, equipment and premises; • they must have professional staff in charge of editing who are experienced in ...
pay in their proxy solicitations * Proposed additional disclosures of executive compensation at public companies in their proxy statements In addition, the staffs at the Division of Corporation Finance and the Office of the Chief Accountant of the SEC recently iss...