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U.S. Securities and Exchange Commission

What's New in the Division of Corporation Finance
November 2007

Accounting and Financial Reporting

  • Selected Staff Accounting Bulletins
    • Staff Accounting Bulletin No. 109, (November 5, 2007): SAB 109 discusses the staff's views on the accounting for written loan commitments that are recorded at fair value through earnings under generally accepted accounting principles. (PDF version)

No-Action, Interpretive and Exemptive Letters

Division Speeches and Public Statements

Modified: 11/29/2007