Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 58
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What is the effective date of this ASU?
ОглавлениеThis amendment is effective for annual financial statements issued for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early application is permitted. The amendments in ASU 2019-03 should be applied on a prospective basis.