Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 69

 Identify recently issued FASB Accounting Standards Updates (ASUs) that cover narrow issues.

This chapter presents ASUs that are very specific in nature, many of which originated with the Emerging Issues Task Force (EITF). These ASUs typically deal with very specific transactions or industry-specific issues.

The ASUs covered in this chapter are those that have effective dates in 2018 or later. Therefore, several ASUs issued in prior years are included in this chapter. Effective dates for public business entities are frequently different than those for other entities.