Appendix A — Significant Adoption Dates
The charts below describe significant adoption dates for IFRS Accounting
Standards and U.S. GAAP for PBEs.
|
IFRS Accounting Standards
|
Effective Date
|
Early Adoption Allowed (Yes/No)
|
Deloitte Resources
|
|---|---|---|---|
|
Final Guidance
| |||
|
Contracts Referencing Nature-Dependent Electricity (Amendments
to IFRS 9 and IFRS 7) (issued December 18, 2024)
|
Annual reporting periods beginning on or after January 1,
2026
|
Yes
| January 2025, iGAAP in Focus |
|
Amendments to the Classification and
Measurement of Financial Instruments (Amendments to IFRS 9
and IFRS 7) (issued May 30, 2024)
|
Annual reporting periods beginning on or after
January 1, 2026
|
Yes
|
June 2024, iGAAP in Focus
|
| IFRS 19, Subsidiaries Without Public Accountability: Disclosures (issued May 9, 2024) | Annual reporting periods beginning on or after January 1, 2027 | Yes |
May 2024, iGAAP in Focus
|
|
IFRS 18, Presentation and Disclosure in Financial
Statements (issued April 9, 2024)
|
Annual reporting periods beginning on or after
January 1, 2027
|
Yes
|
April 2024, iGAAP in Focus
|
|
U.S. GAAP
|
Effective Date for PBEs
|
Early Adoption Allowed (Yes/No)
|
Deloitte Resources
|
|---|---|---|---|
|
Final Guidance
| |||
|
ASU 2025-04, Compensation — Stock Compensation (Topic 718) and
Revenue From Contracts With Customers (Topic 606):
Clarifications to Share-Based Consideration Payable to a
Customer (issued May 15, 2025)
|
December 15, 2026
|
Yes
|
May 16, 2025, Heads
Up
|
|
ASU 2025-03, Business Combinations (Topic 805) and
Consolidation (Topic 810): Determining the Accounting
Acquirer in the Acquisition of a Variable Interest
Entity (issued May 12, 2025)
|
Fiscal years beginning after December 15,
2026
|
Yes
|
May 30, 2025, Heads
Up
|
|
ASU 2025-01, Income Statement — Reporting Comprehensive Income
— Expense Disaggregation Disclosures (Subtopic 220-40):
Clarifying the Effective Date (issued January 7,
2025)
|
Fiscal years beginning after December 15, 2026,
and interim periods within fiscal years beginning after December
15, 2027
|
Yes
|
November 8, 2024 (updated January 21, 2025), Heads Up
|
|
ASU 2024-04, Debt — Debt With Conversion and Other Options
(Subtopic 470-20): Induced Conversions of Convertible Debt
Instruments (issued November 26, 2024)
|
Annual reporting periods beginning after December 15, 2025 (and
interim reporting periods within those annual reporting
periods)
|
Yes
|
December 3, 2024, Heads
Up
|
|
ASU 2024-03, Income Statement — Reporting Comprehensive Income
— Expense Disaggregation Disclosures (Subtopic 220-40):
Disaggregation of Income Statement Expenses (issued
November 4, 2024)
|
Fiscal years beginning after December 15, 2026, and interim
periods within fiscal years beginning after December 15,
2027
|
Yes
|
November 8, 2024 (updated January 21, 2025), Heads Up
|
|
ASU 2024-02, Codification Improvements — Amendments to Remove
Reference to the Concepts Statements (issued March 29,
2024)
|
Fiscal years beginning after December 15, 2024
|
Yes
|
April 24, 2024, Heads Up
|
|
ASU 2024-01, Compensation — Stock Compensation (Topic 718):
Scope Application of Profits Interest and Similar Awards
(issued March 21, 2024)
|
Annual periods beginning after December 15,
2024, including interim periods within those annual periods
|
Yes
|
March 22, 2024, Heads
Up
|
|
ASU 2023-09, Income Taxes (Topic 740): Improvements to Income
Tax Disclosures (issued December 14, 2023)
|
Annual periods beginning after December 15,
2024
|
Yes
|
January 18, 2024, Heads
Up
|
|
ASU 2023-08, Intangibles — Goodwill and Other
— Crypto Assets (Subtopic 350-60), Accounting for and
Disclosure of Crypto Assets (issued December 13, 2023)
|
Fiscal years beginning after December 15, 2024,
including interim periods within those fiscal years
|
Yes
|
December 15, 2023, Heads
Up
|