""Accounting Bulletin"" — Epstein Files Search

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EFTA00411399Set 9

2012-06-082p366w

since your last log in Includes SEC Guidance: SEC Staff Legal Bulletins, SEC Staff Accounting Bulletins, Codification of Staff Accounting Bulletins, SEC Rulemaking Releases, Staff Compliance and Disclosure Interpretations (C8D1

https://www.justice.gov/epstein/files/DataSet%209/EFTA00411399.pdf

EFTA01385012Set 10

2014-12-311p592w

other miscellaneous receivables. We account for deferred offering costs in accordance with SEC Staff Accounting Bulletin ("SAW), lbpic 5.A, which states that incremental costs directly attributable to a proposed

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01385012.pdf

EFTA01382515Set 10

2013-02-211p546w

Parts of an Entity May Result in Less Than Full Financial Statements, and Staff Accounting Bulletin (SAB) Topic 1.a, Allocation of Expenses and Related Disclosure in Financial Statements

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01382515.pdf

EFTA01382473Set 10

2015-01-031p623w

this adjustment on previously issued financial statements in accordance with the SEC's Staff Accounting Bulletin ("SAB") No. 99 and concluded that the correction was not material. This correction results

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01382473.pdf

EFTA01366409Set 10

complies with the requirements of the ASC 340-10-599-1 and SEC Staff Accounting Bulletin (SAB) Topic 5A—"Expenses of Offering". Deferred offering costs of approximately $1,000 consist

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01366409.pdf

EFTA01378102Set 10

2012-12-311p547w

forma net earnings per share have been presented in accordance with SEC Staff Accounting Bulletin Topic 1.63. The unaudited pro forma balance sheet gives effect to an anticipated

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378102.pdf

EFTA01074554Set 9

2008-12-3144p15,960w

ISLAND GLOBAL YACHTING LTD. AND SUBSIDIARIES Consolidated Financial Statements December 31, 2008 and 2007 (With

https://www.justice.gov/epstein/files/DataSet%209/EFTA01074554.pdf

EFTA00293531Set 9

2009-12-3131p12,516w

outstanding and is determined using the simplified method described in the Staff Accounting Bulletin (SAB) 107, as amended by SAB 110, Share-Based Payment. • Expected Volatility— based on comparable public

https://www.justice.gov/epstein/files/DataSet%209/EFTA00293531.pdf

EFTA00293562Set 9

2010-12-3133p13,531w

outstanding and is determined using the simplified method described in the Staff Accounting Bulletin (SAB) 107, as amended by SAB 110, Share-Based Payment. • Expected Volatility Based on comparable public

https://www.justice.gov/epstein/files/DataSet%209/EFTA00293562.pdf

EFTA01378078Set 10

2015-09-301p660w

forma net earnings per share have been presented in accordance with SEC Staff Accounting Bulletin Topic 1.6.3. The unaudited pro forma balance sheet gives effect to an anticipated

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378078.pdf

Corpus: 1990-03-17 – 2025-12-01

June 2012

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Results by Dataset10 total

Set 9

4

Set 10

6