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 Identify recently issued FASB Accounting Standards Updates (ASUs) that cover broad issues, other than those related to the “big three” of revenue recognition, financial instruments, and leases.

This chapter presents ASUs that are general in nature and typically originated with the input of the full board. 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.