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What is the effective date of this ASU?

Оглавление

For 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.

Annual Accounting and Auditing Workshop

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