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Staff Accounting Bulletin No. 108 GoogleBlogs position 1
Sep 13, 2006 ... Office of the Chief Accountant in administering the disclosure ... Note: The text of sab 108 will not appear in the Code of Federal Regulations. 2 ...

http://www.sec.gov/interps/account/sab108.pdf

Staff Accounting Bulletins GoogleBlogs position 2
Mar 14, 2011 ... 114: This Staff Accounting Bulletin (sab) revises or rescinds portions ... 108: Expresses the staff's views regarding the process of quantifying ... Expresses views of the staff regarding the accounting for and disclosure of certain ...

http://www.sec.gov/interps/account.shtml

STAFF ACCOUNTING BULLETIN NO. 108 disclosureS ... GoogleBlogs position 3
companies who disclose sab 108 adjustments, showing that larger ... application of quantitative materiality thresholds for sab 108 disclosures across audit firms ...

http://papers.ssrn.com/sol3/Delivery.cfm%3Fabstractid%3D1091684

Looking Up: sab 108 Restatements Boost Earnings - Compliance ... GoogleBlogs position 4
Apr 3, 2007 ... In fact, contrary to what might be expected when correcting misstatements, one analyst who closely follows sab 108 disclosures .

http://www.complianceweek.com/looki...ments-boost-earnings/article/184825

Staff Accounting Bulletin No. 108 Frequently Asked Questions GoogleBlogs position 5
sab 108 requires disclosures for “each individual error being corrected in the cumulative effect adjustment.” The SEC Staff has indicated that they will apply this ...

http://www.thecaq.org/members/pdfs/CAQ_SAB_108_FAQ.PDF

Implementation Questions and Other Considerations Regarding ... GoogleBlogs position 6
Oct 17, 2006 ... cumulative effect adjustment. Companies should be aware that sab 108 requires disclosure of each individual error included in the cumulative ...

http://www.securitization.net/pdf/Deloitte/SAB108_17Oct06.pdf

Survey Results: Related-Party Transaction Procedures and Policies GoogleBlogs position 7
Feb 15, 2007 ... Other - 2.2%. sab 108 disclosure Trends. As we were reminded by Corp Fin Chief Accountant Carol Stacey during "SEC Speaks," the one-time ...

http://www.thecorporatecounsel.net/blog/archive/001387.html

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