The amendments would be effective for PBEs for fiscal years beginning after December 15, 2024 (2025 for calendar-year-end PBEs), and interim periods for fiscal years beginning after December 15, 2025. The effective date for entities other than PBEs would be one year later. Early adoption would be permitted.
Confidential and Proprietary — for Use Solely by Authorized Personnel
This publication provides comprehensive guidance; however, it does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.