Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 110
When will this ASU be effective?
ОглавлениеFor public companies, fiscal years beginning after December 15, 2019, and interim periods within those fiscal years.
For all other entities, fiscal years beginning after December 15, 2020, and interim periods within those fiscal years.
Early adoption is permitted.
The amendments should be applied prospectively.