US SEC makes many changes to Staff Accounting Bulletins

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14 May 2003

The US SEC has released Staff Accounting Bulletin No.

103, Update of Codification of Staff Accounting Bulletins. SABs apply to both domestic and foreign registrants. SAB 103 revises or rescinds portions of the guidance previously included in the codification of SABs. Many of the changes involve the rescission of material no longer needed because of changes in authoritative accounting standards as well as Commission rulemaking. Click for Link to SAB 103. The SEC has also updated its EDGAR Filing Manual. EDGAR is the Commission's Electronic Data Gathering and Retrieval system. Foreign issuers were required to file electronically starting November 2002.

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