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The original effective dates of FASB ASU No. 2014-09 was revised by the issuance of the following ASUs:

 FASB ASU No. 2015-14

 FASB ASU No. 2017-13

As a result of these ASUs, the revised effective dates for FASB ASC 606 are as follows:

 For public entities, ASU No. 2014-09 is effective for annual reporting periods beginning after December 15, 2017 (meaning January 1, 2018, for calendar year-end entities), including interim periods within that reporting period. Early application was permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period.

 For nonpublic entities, ASU No. 2014-09 is effective for annual reporting periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. Nonpublic entities may elect to adopt ASU No. 2014-09 earlier, only as of either of the following:An annual reporting period beginning after December 15, 2016, including interim periods within that reporting periodAn annual reporting period beginning after December 15, 2016, and interim reporting periods within annual periods beginning one year after the annual reporting period in which an entity first applied ASU No. 2014-09

 For certain public business entities, ASU No. 2017-13 explains that the SEC staff has stated that they would not object to a public business entity using the non-public entity’s effectives providing the public business entity would not otherwise meet the definition of a public business entity except for a requirement to include or the inclusion of its financial statements or financial information in another entity’s filing with the SEC.