Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 39

For public business entities, the amendments in this update are effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods. For all other entities, the amendments in this update are effective for annual periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019.

Early application is permitted as of the beginning of an annual period for which financial statements (interim or annual) have not been issued or made available for issuance.