The FASB has issued ASU 2019-09, which amends the effective date for long-duration contracts: targeted improvements. The final ASU defers the effective date for all entities.
All companies in the scope of ASU 2018-12 on long-duration contracts
For calendar-year-end reporting companies in the scope of the ASU on long-duration contracts:
KPMG's Handbook: Long-duration contracts: Targeted improvements
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