| ASU |
Dec. 31 year-end PBEs |
Dec. 31 year-end non-PBEs |
|
Leases (ASU 2016-02)
Clarifying standards:
ASU 2018-01
ASU 2018-10
ASU 2018-11
ASU 2018-20
ASU 2019-01
ASU 2019-10
ASU 2020-05
ASU 2021-05
ASU 2021-09
|
Already effective, except for Leases With Variable Lease Payments (ASU 2021-05) March 31, 2022
|
Dec. 31, 2022 |
| Issuer's Accounting for Modifications or Exchanges of Freestanding Written Call Options That Are Classified in Equity (ASU 2021-04) |
March 31, 2022 |
Dec. 31, 2022 |
| Disclosures by Business Entities About Government Assistance (ASU 2021-10) |
March 31, 2022 |
Dec. 31, 2022 |
| Simplifying Accounting for Income Taxes (ASU 2019-12) |
Already effective |
Dec. 31, 2022
|
| Interaction Between Accounting for Equity Securities, Equity Method Investments, and Certain Derivative Instruments (ASU 2020-01) |
Already effective |
Dec. 31, 2022 |
| Premium Amortization on Purchased Callable Debt (ASU 2020-08) |
Already effective |
Dec. 31, 2022 |
| Various Codification Improvements (ASU 2020-10) |
Already effective |
Dec. 31, 2022 |
| Practical Expedient in Measuring Current Price Input of Equity-Classified Share-Based Awards (ASU 2021-07) |
Already effective |
Dec. 31, 2022 |
|
Goodwill Impairment Testing (ASU 2017-04)
Clarifying standards: ASU 2019-10 — Deferral of effective dates
|
- For SEC filers excluding smaller reporting companies, tests performed on or after Jan. 1, 2020
|
Tests performed on or after Jan. 1, 2023 |
- For all other PBEs including smaller reporting companies, tests performed on or after Jan. 1, 2023
|
|
Credit Losses (ASU 2016-13)
Clarifying standards:
ASU 2018-19
ASU 2019-04
ASU 2019-05
ASU 2019-10
ASU 2019-11
ASU 2020-03
ASU 2022-02
|
- For SEC filers excluding smaller reporting companies, March 31, 2022
|
- Dec. 31, 2023
- For ASU 2019-04, ASU 2019-05, ASU 2019-11, and ASU 2020-03, March 31, 2020, for entities that have adopted ASU 2016-13; otherwise, effective dates the same as ASU 2016-16
|
- For all other PBEs including smaller reporting companies, March 31, 2023
- For ASU 2019-04, ASU 2019-05, ASU 2019-11, and ASU 2020-03, March 31, 2020, for entities that have adopted ASU 2016-13; otherwise, effective dates the same as ASU 2016-13
- For ASU 2022-02, March 31, 2023, for entities that have adopted ASU 2016-13; otherwise, effective dates the same as ASU 2016-13
|
| Convertible Instruments and Contracts in an Entity's Own Equity (ASU 2020-06) |
- For SEC filers excluding smaller reporting companies, March 31, 2022
- For all other PBEs including smaller reporting companies, March 31, 2024
|
Dec. 31, 2024 |
| Customer Contracts Acquired in a Business Combination (ASU 2021-08) |
March 31, 2023 |
Dec. 31, 2024 |
| Portfolio Layer Method of Hedge Accounting (ASU 2022-01) |
March 31, 2023 |
Dec. 31, 2024 |
| Equity Securities Subject to Contractual Sale Restrictions (ASU 2022-03) |
March 31, 2024 |
Dec. 31, 2025 |
