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The principal revisions include: the price used in determining quantities of oil and gas reserves; elimination of post-quarter-end prices to evaluate limitations of capitalized costs under the full cost method of accounting; removal of the exclusion of unconventional oil and gas extraction methods as oil and gas producing activities, and removal of certain questions and interpretative guidance which are no longer necessary. 112: This Staff Accounting Bulletin ("SAB") revises or rescinds portions of the interpretative guidance included in the codification of SABs, called the Staff Accounting Bulletin Series, in order to make the interpretive guidance consistent with current U. 141(R), Business Combinations (SFAS 141R), and Statement of Financial Accounting Standards No. 110: This staff accounting bulletin ("SAB") expresses the views of the staff regarding the use of a "simplified" method, as discussed in SAB No. 109: Revises and rescinds portions of the interpretative guidance included in Topic 5: DD of the codification of staff accounting bulletins in order to make this interpretive guidance consistent with current authoritative accounting literature.160, Noncontrolling Interests in Consolidated Financial Statements (SFAS 160). 111: This staff accounting bulletin ("SAB") amends Topic 5. in the Staff Accounting Bulletin Series entitled Other Than Temporary Impairment of Certain Investments in Debt and Equity Securities (Topic 5. On April 9, 2009, the FASB issued FASB Staff Position No. 107 ("SAB 107"), in developing an estimate of expected term of "plain vanilla" share options in accordance with Statement of Financial Accounting Standards No. SAB 109 discusses the staffs views on the accounting for written loan commitments that are recorded at fair value through earnings under generally accepted accounting principles. 107: Summarizes the views of the staff regarding the interaction between Statement of Financial Accounting Standards Statement No. 111–123 substituted “,394,000,000,000” for “,104,000,000,000”. 111–5 substituted “,104,000,000,000” for “,315,000,000,000”. FAS 115-2 and FAS 124-2, Recognition and Presentation of Other-Than-Temporary Impairments (FSP 115-2) to provide guidance for assessing whether an impairment of a debt security is other than temporary. 123 (revised 2004), Share-Based Payment and certain Securities and Exchange Commission rules and regulations and provides the staffs views regarding the valuation of share-based payment arrangements for public companies. Expresses the views of the staff regarding (1) the inappropriate application of Staff Accounting Bulletin No. The interpretations in this staff accounting bulletin express the views of the staff regarding the period in which a gain or loss is recognized on the early extinguishment of debt.This SAB maintains the staffs previous views related to equity securities. See also: Securities and Exchange Commission's Office of Economic Analysis Memorandum, "Economic Perspective on Employee Option Expensing" (PDF version) Staff Accounting Bulletin No. 48 (Transfers of Nonmonetary Assets by Promoters or Shareholders) to purchase business combinations consummated just prior to or concurrent with an initial public offering, and (2) the identification of an accounting acquirer in accordance with APB Opinion No. This Staff Accounting Bulletin indicates the views of the staff with regard to treasury stock acquisitions following a business combination that is accounted for as a pooling-of-interests. (PDF version) Effective Date: November 21, 2014 Staff Accounting Bulletin No.114: This Staff Accounting Bulletin (SAB) revises or rescinds portions of the interpretive guidance included in the codification of the Staff Accounting Bulletin Series.
118: This staff accounting bulletin expresses views of the staff regarding application of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740, Staff Accounting Bulletin No.
110–91 substituted “,815,000,000,000” for “,965,000,000,000”.
109–182 substituted “,965,000,000,000” for “,184,000,000,000”.
104–121 substituted “,500,000,000,000” for “,900,000,000,000”.
103–66 substituted “,900,000,000,000” for “,145,000,000,000”.
110–343 substituted “$11,315,000,000,000” for “$10,615,000,000,000”.