The ASU provides a share-based payment practical expedient for equity-classified awards.
Effective dates | Private companies |
---|---|
Annual periods – Fiscal years beginning after |
Dec. 15, 2021 |
Interim periods – In fiscal years beginning after |
Dec. 15, 2022 |
Early application allowed? |
Yes, for interim or annual financial statements that have not been issued (or made available for issuance) |
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