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2020 Effective Date Reminder

2020 Effective Date Reminder

Our annual Effective Date Reminder lists pronouncements issued as of Nov. 1, 2020, which became effective on or after Jan. 1, 2020.
Proposed updates to ASC 842

Proposed updates to ASC 842

The FASB recently proposed amendments to address certain issues arising from the adoption of the leases standard.
FASB Codification improvements

FASB Codification improvements

A recent FASB ASU makes minor technical corrections and clarifications to the Accounting Standards Codification.