Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 53
When will this ASU be effective?
ОглавлениеFor entities other than private companies, this update is effective for fiscal years beginning after December 15, 2019, and interim periods within those years.
For private companies, this update is effective for fiscal years beginning after December 15, 2020, and interim periods for fiscal years beginning after December 15, 2021.
Early adoption is permitted.