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For public business entities, the amendments of this update are effective for annual reporting periods beginning after December 15, 2017, including interim periods therein.

For all other entities, the amendments of this update are effective for annual reporting periods beginning after December 15, 2018, and for interim periods within annual periods beginning after December 15, 2019.

Early application is permitted for all entities as of the beginning of an annual period for which interim or annual statements have not yet been issued or made available for issuance. The update should be applied on a modified retrospective basis.