Dictionary of Accounting Terms: Staff Accounting Bulletin (SAB)
Staff Accounting Bulletin (SAB)
detailed and technical publication from the Office of the Chief Accountant of the SEC that suggests how the various accounting series releases (ASRS) should be applied in practice. A substantial amount of the SAB deals with the implementation of replacement cost accounting, as required by ASR No. 190. The SABs were begun in 1975.
