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A Staff Accounting Bulletin (SAB) summarizes the views of the Securities and Exchange Commission's staff regarding how Generally Accepted Accounting Principles (GAAP) are to be applied. A common result is that the requirements of an SAB are more conservative and/or restrictive than the GAAP from which they are derived.

SAB 99 refers to the U.S. Securities and Exchange Commission Staff Accounting Bulletin No. 99, Materiality. In SAB 99, the staff of the SEC provides guidance on legal and accounting considerations in the interpretation of materiality with respect to financial statement items.

SAB 74, Disclosure of the Impact That Recently Issued Accounting Standards Will Have on the Financial Statements of the Registrant When Adopted in a Future Period (codified in ASC 250-10-S99-5), discusses the SEC staff's view regarding required disclosures when a new accounting standard has been issued but is not yet

A Staff Accounting Bulletin (SAB) summarizes the views of the Securities and Exchange Commission's staff regarding how Generally Accepted Accounting Principles (GAAP) are to be applied. A common result is that the requirements of an SAB are more conservative and/or restrictive than the GAAP from which they are derived.

A Staff Accounting Bulletin (SAB) summarizes the views of the Securities and Exchange Commission's staff regarding how Generally Accepted Accounting Principles (GAAP) are to be applied. A common result is that the requirements of an SAB are more conservative and/or restrictive than the GAAP from which they are derived.

121 (SAB 121), which outlines the staff's views on how public entities should account for obligations to safeguard the crypto-assets of third parties. Given the brevity of SAB 121, many interpretive questions surrounding its scope and the outlined accounting and disclosure guidance have arisen.

101 (SAB 101). Staff Accounting Bulletins do not represent rules or interpretations of the Commission but rather represent the interpretations and practices followed by the Division of Corporation Finance and the Office of the Chief Accountant in administering the disclosure requirements of the Federal securities laws.