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Accounting standards effective dates - issued 2020

The below table details ASUs generally effective in annual and interim periods in fiscal years beginning on or after the dates provided.

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In this table:

A = annual periods

I = interim periods

* = Indicates a gap in ASU sequencing. ASUs excluded from this list are effective for all applicable entities, including entities with off-calendar year-ends.

▯ = If ‘Complex effective date’ is marked ‘Yes’, additional information is required to determine when the ASU is effective for your company. See the source ASU at fasb.org for complete effective date information. For certain ASUs, additional information is provided in the footnotes.

Gray shading indicates that the ASU is first effective in 2025 for a calendar year-end entity.


The ASUs in this table are generally effective for A/I periods in fiscal years beginning on or after the dates provided.

ASUTitleASCA/IPublic business entitiesAll other entitiesEarly adoptionComplex effective dateResources
SEC filers not eligible to be an SRCSEC filers eligible to be an SRCNot an SEC filer
2020-06*Accounting for convertible instruments and contracts in an entity’s own equity470-20
815-40		A/I12/15/2112/15/2312/15/2312/15/23Yes4NoDefining Issues
Handbook

 

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Back to all ASU tables

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