ASU 2016-03: Effective Date and Transition Guidance (a consensus of the Private Company Council)
How FASB Determines Effective Dates
Galasso Learning Solutions: Proposed ASU – Insurance Effective Date
Briefly describe the concepts discussed in both ASUs Include effective dates for nonpublic business
Effective Date and Transition | Revenue Recognition and ASC 606
Genuine Learning Blog: ASU 2021-08
ASU 2016-17、連結 - 共通の管理下にある関連当事者を通じて保有される持分
Video 2: Determining Application Dates - Comparative vs. Effective Date
SCACPA 073 Two Proposals to Delay Effective Dates for Private Entities
ASU 2015-05 クラウド コンピューティング契約で支払われる料金に対する顧客の会計処理
ASU 2013-10, Inclusion of the Fed Funds Effective Swap Rate
Galasso Learning Solutions: ASU 2020-06
Insurance Glossary of Terms - EFFECTIVE DATE
Galasso Learning Solutions: ASU 2020-05 and COVID-related delays
Special episode: FASB guidance effective in 2022
ASU 2013-07 清算会計基準
Webinar: ASUs Effective for 2019 Year Ends
ASU 2016-15: キャッシュ・フロー計算書: 特定の現金受取および現金支払いの分類
Webinar: ASUs Effective for Calendar 2018 and Beyond
ASU 2015 16 Simplifying Accounting for Measurement-Period Adjustments