Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 93

This amendment is effective for public business entities for fiscal years beginning after December 15, 2020, and interim periods within those years.

For all other entities, this amendment is effective for fiscal years beginning after December 15, 2021, and for interim periods after December 15, 2022.

Early application is permitted.