What you need to know (and disclose) about accounting changes ahead
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Description
Abstract: In the coming years, public companies will be required to adopt several major Accounting Standards Updates (ASUs). Under SEC Staff Accounting Bulletin (SAB) No. 74 (codified in SAB Topic 11-M), companies must disclose the impact that recently issued ASUs will have on their financial statements when adopted in a future period. This short article looks at the new standards and the appropriate disclosures.
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