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Federal Register / Vol. 86, No. 228 / Wednesday, December 1, 2021 / Rules and Regulations accordance with, European Union Aviation Safety Agency EASA AD 20210103, dated April 13, 2021 EASA AD 20210103.

lotter on DSK11XQN23PROD with RULES1

h Exceptions to EASA AD 20210103
1 Where EASA AD 20210103 refers to its effective date, this AD requires using the effective date of this AD.
2 Where EASA AD 20210103 specifies to implement certain information in the MMEL MER into the operational documentation, this AD requires revising the operators existing FAA-approved minimum equipment list MEL to incorporate that information.
3 Where EASA AD 20210103 specifies to inform all flight crews, and, thereafter, operate the aeroplane accordingly, this AD
does not require those actions as those actions are already required by existing FAA
operating regulations.
4 The Remarks section of EASA AD
20210103 does not apply to this AD.
i Additional AD Provisions The following provisions also apply to this AD:
1 Alternative Methods of Compliance AMOCs: The Manager, Large Aircraft Section, International Validation Branch, FAA, has the authority to approve AMOCs for this AD, if requested using the procedures found in 14 CFR 39.19. In accordance with 14 CFR 39.19, send your request to your principal inspector or responsible Flight Standards Office, as appropriate. If sending information directly to the Large Aircraft Section, International Validation Branch, send it to the attention of the person identified in paragraph j of this AD.
Information may be emailed to: 9-AVS-AIR730-AMOC@faa.gov. Before using any approved AMOC, notify your appropriate principal inspector, or lacking a principal inspector, the manager of the responsible Flight Standards Office.
2 Contacting the Manufacturer: For any requirement in this AD to obtain instructions from a manufacturer, the instructions must be accomplished using a method approved by the Manager, Large Aircraft Section, International Validation Branch, FAA; or EASA; or Airbus SASs EASA Design Organization Approval DOA. If approved by the DOA, the approval must include the DOA-authorized signature.
3 Required for Compliance RC: Except as required by paragraph i2 of this AD, if any service information contains procedures or tests that are identified as RC, those procedures and tests must be done to comply with this AD; any procedures or tests that are not identified as RC are recommended. Those procedures and tests that are not identified as RC may be deviated from using accepted methods in accordance with the operators maintenance or inspection program without obtaining approval of an AMOC, provided the procedures and tests identified as RC can be done and the airplane can be put back in an airworthy condition. Any substitutions or changes to procedures or tests identified as RC require approval of an AMOC.

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j Related Information For more information about this AD, contact Vladimir Ulyanov, Aerospace Engineer, Large Aircraft Section, International Validation Branch, FAA, 2200
South 216th St., Des Moines, WA 98198;
telephone and fax: 2062313229; email vladimir.ulyanov@faa.gov.
k Material Incorporated by Reference 1 The Director of the Federal Register approved the incorporation by reference of the service information listed in this paragraph under 5 U.S.C. 552a and 1 CFR
part 51.
2 You must use this service information as applicable to do the actions required by this AD, unless this AD specifies otherwise.
i European Union Aviation Safety Agency EASA AD 20210103, dated April 13, 2021.
ii Reserved 3 For EASA AD 20210103, contact EASA, Konrad-Adenauer-Ufer 3, 50668
Cologne, Germany; telephone +49 221 8999
000; email ADs@easa.europa.eu; internet www.easa.europa.eu. You may find this EASA AD on the EASA website at https
ad.easa.europa.eu.
4 You may view this material at the FAA, Airworthiness Products Section, Operational Safety Branch, 2200 South 216th St., Des Moines, WA. For information on the availability of this material at the FAA, call 2062313195.
5 You may view this material that is incorporated by reference at the National Archives and Records Administration NARA. For information on the availability of this material at NARA, email fr.inspection@nara.gov, or go to: https
www.archives.gov/federal-register/cfr/ibrlocations.html.
Issued on October 25, 2021.
Lance T. Gant, Director, Compliance & Airworthiness Division, Aircraft Certification Service.
FR Doc. 202126110 Filed 113021; 8:45 am BILLING CODE 491013P

SECURITIES AND EXCHANGE
COMMISSION
17 CFR Part 211
Release No. SAB 120

68111

Standards Board FASB Accounting Standards Codification ASC Topic 718, CompensationStock Compensation Topic 718, when a company is in possession of material non-public information, and modifies portions of the interpretive guidance included in the Staff Accounting Bulletin Series Series in order to make the relevant interpretive guidance consistent with current authoritative accounting guidance, specifically, to update the Series to bring existing guidance into conformity with Topic 718.
DATES:

Effective December 1, 2021.

Dan Janiak, Professional Accounting Fellow, Office of the Chief Accountant at 202
5515300 or Todd E. Hardiman, Associate Chief Accountant, Division of Corporation Finance at 202 5513400, Securities and Exchange Commission, 100 F Street NE, Washington, DC 20549.

FOR FURTHER INFORMATION CONTACT:

The statements in staff accounting bulletins are not rules or interpretations of the Commission, nor are they published as bearing the Commissions official approval. They represent interpretations and practices followed by the Division of Corporation Finance and the Office of the Chief Accountant in administering the disclosure requirements of the federal securities laws.

SUPPLEMENTARY INFORMATION:

Dated: November 24, 2021.
J. Matthew DeLesDernier, Assistant Secretary.

PART 211AMENDED
Accordingly, Part 211 of Title 17 of the Code of Federal Regulations is amended as follows:
PART 211INTERPRETATIONS
RELATING TO FINANCIAL REPORTING
MATTERS
1. The authority citation for 17 CFR
211 continues to read as follows:

Staff Accounting Bulletin No. 120
Securities and Exchange Commission.
ACTION: Publication of Staff Accounting Bulletin.
AGENCY:

Authority: 15 U.S.C. 77g, 15 U.S.C. 77sa, 15 U.S.C. 77aa25 and 26, 15 U.S.C. 78cb, 17 CFR 78lb and 13b, 17 CFR 78mb and 15 U.S.C. 80a8, 30e 15 U.S.C. 80a29e, 15 U.S.C. 80a30, and 15 U.S.C. 80a37a.

2. Amend the table in subpart B by adding an entry for Staff Accounting Bulletin No. 120 at the end of the table to read as follows:

This staff accounting bulletin expresses the views of the staff regarding the estimation of the fair value of share-based payment transactions in accordance with Financial Accounting
SUMMARY:

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