Search results with tag "Staff ac counting bulletin no"

SAB 99: The SEC Defines “Materiality” - Latham & Watkins

“ SAB 99: The SEC Defines “Materiality” On August 12, the staff of the Securities and Exchange Commission released Staff Ac-counting Bulletin No. 99 (SAB 99) to address the use of “materiality” thresholds in the ... 1 While a Staff Accounting Bulletin only represents the views of the

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