Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 99
When will this ASU be effective?
ОглавлениеPublic business entities — Fiscal years ending after December 15, 2020
All other business entities — Fiscal years ending after December 15, 2010
Early adoption is permitted for all entities.
The amendments should be adopted on a retrospective basis.