NOTE: The original site seems to have been hacked by some spammers – I am now linking to the archive.org site until that gets settled…
SAB101.org, is a one-stop educational resource for any financial executive facing the challenges of SAB 101 interpretation and compliance. As a well-indexed portal, SAB101.org includes links to resources from more than a dozen sources including the SEC, professional financial and accounting organizations, solution providers (including the Big 5), analysts, and the media.
See also:
Revenue Recognition: SEC Issues Frequently Asked Questions
diCarta, SAB101.org
Subjects: Accounting, Finance
What is SAB 101 you ask? In December 1999, the SEC issued SAB 101, “Revenue Recognition in Financial Statements,” which provides guidance for revenue recognition for public companies across all industries.
Excellent!
A good article