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SEC Financial Reporting Manual

Topic 11: Reporting Issues Related to Adoption of New Accounting Standards

Topic 11: Reporting Issues Related to Adoption of New Accounting Standards

Footnotes

20
A public business entity that otherwise would not meet the definition of a public business entity except for a requirement to include or inclusion of its financial statements or financial information in another entity’s filing with the Commission may apply Topic 842 for annual reporting periods beginning after December 15, 2020, and interim reporting periods within annual reporting periods beginning after December 15, 2021. See ASU No. 2020-02. The dates in this ASU corresponded with the “all other entities” adoption dates and as a result of ASU No. 2020-05 these dates have changed as discussed above.