KPMG reports on SEC observations about short-duration contracts disclosures. How to present acquisitions, disposals and foreign currency fluctuations in the disclosures.
Mandatory effective dates and early adoption provisions:
Annual periods – Fiscal years beginning after
Interim periods – Fiscal years beginning after
Dec. 15, 2015
Dec. 15, 2016
Dec. 15, 2016
Dec. 15, 2017
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