Should a registrant reporting a change in accounting principle as a result of SAB 101 file a preferability letter?

Related Questions

• When applying SAB 101, what is the staff's view of the pool of contract acquisition and origination costs that are eligible for capitalization?
   - As noted in footnote 29 of SAB 101, SFAS No. 91 includes a definition of incremental direct costs in its ...
• When applying SAB 101, over what period should the seller amortize deferred costs associated with deferred revenue?
   - When both costs and revenue (in an amount equal to or greater than the costs) are deferred, the staff ...
• Is the requirement cited in Question 9 of SAB 101 for "reliable" estimates meant to imply a new, higher requirement than the "reasonable" estimates discussed in SFAS No. 48?
   - No. "Reliability" of financial information is one of the qualities of accounting information discussed in ...
• When applying SAB 101, what factors should be considered in the evaluation of whether a remaining obligation is inconsequential or perfunctory?
   - A remaining performance obligation is not inconsequential or perfunctory if it is essential to the ...
• In SAB 101, what is the intended scope of the guidance on incremental direct contract acquisition and origination costs?
   - Our comments in footnote 29 of SAB 101 and in this document should be read to apply only to the deferral of ...