Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 25

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

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

This update should be applied prospectively. No disclosures are required at transition. Early application is permitted in certain circumstances.