Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 114

For entities that have not yet adopted the amendments in Update 2018-07, the amendments are effective for

 Public companies — Fiscal years beginning after December 15, 2019, and interim periods within those years

 All other entities — Fiscal years beginning after December 15, 2019, and interim periods beginning after December 15, 2020

For entities that have adopted the amendments in Update 2018-07, the amendments are effective in fiscal years beginning after December 15, 2019, and interim period within those fiscal years.

Early adoption is permitted, but not before an entity adopts ASU 2018-07