Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 67
What is the effective date of this ASU?
ОглавлениеFor public business entities:
For fiscal years beginning after December 15, 2020
For interim periods within fiscal years beginning after December 15, 2020
For all other entities:
For fiscal years beginning after December 15, 2021
For interim periods within fiscal years beginning after December 15, 2022
Early adoption is permitted, including within an interim period. All amendments must be adopted within the same period.