Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 44

This amendment is effective for all entities for fiscal years beginning after December 15, 2018, and for interim periods within those fiscal years.

The amendments should be applied either in the periods of adoption or retrospectively to each period in which the effect of the change in the U.S. federal corporate tax rate in the Tax Cuts and Jobs Act is recognized.