Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Securities and Exchange Commission relating to "Staff Accounting Bulletin No. 121".

HJRES 109 is a procedural resolution seeking congressional disapproval of a Securities and Exchange Commission (SEC) accounting rule. It targets the SEC's "Staff Accounting Bulletin No. 121" (SAB 121), which provides guidance on revenue recognition accounting for public companies. The resolution invokes federal law (Chapter 8 of Title 5) to block the rule, following a Government Accountability Office (GAO) determination that SAB 121 qualifies as a "rule" subject to congressional review. If enacted, this resolution would prevent SAB 121 from taking effect, directly affecting how public companies report revenue in financial statements.