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Chapter 7 — Adoption of ASU 2017-12

7.3 Effective Date

7.3 Effective Date

For public business entities, ASU 2017-12 became effective for fiscal years beginning after December 15, 2018, and interim periods therein. In November 2019, the FASB issued ASU 2019-10, which deferred the effective date for all other entities. For those entities, ASU 2017-12 became effective for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021.

Footnotes

1
ASU 2019-04 includes Codification improvements related to several financial instrument topics, not just ASC 815. All references to the effective date of ASU 2019-04 in this discussion apply only to the effective date of the amendments to ASC 815.