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#  Selected Staff Accounting Bulletins 

Staff Accounting Bulletins reflect the Commission staff's views regarding accounting-related disclosure practices. They represent interpretations and policies followed by the Division of Corporation Finance and the Office of the Chief Accountant in administering the disclosure requirements of the federal securities laws.

• Codification of Staff Accounting Bulletins (Last updated as of: March 2022)

*Modified: April 6, 2023*

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