ASU 2018-15
Mandatory effective dates and early adoption provisions:
Annual periods – Fiscal years beginning after
December 15, 2019
December 15, 2020
Interim periods – In fiscal years beginning after
December 15, 2019
December 15, 2021
Early adoption allowed?
Yes, for all companies.
Yes, for all companies.
Receive timely updates on accounting and financial reporting topics from KPMG.
Receive timely updates on accounting and financial reporting topics from KPMG.