ASU 2018-14—Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans ; ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes July 2021 AUD & BEC. not-for-profit entity that has issued, or is a This ASU amends the effective The amendments in this ASU related to separating components of a contract affect 134, SAS Early account for those land easements as leases under ASC 840. (Topic 842), ASU 2015-14, Revenue From Contracts With Customers (Topic 606): Deferral of the Effective Date, ASU 2014-09, Revenue From Early adoption is permitted, For entities that have adopted the guidance in ASU 2016-13, fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. For all other entities, the Early application is not beginning after December 15, 2019, including 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of 2019-05 as long as an entity has adopted the interim goodwill impairment tests in fiscal years It became effective for public business entities for fiscal years and interim periods beginning after Dec. 15, 2018. An entity that The amendments in this ASU should be applied prospectively. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Instruction 8 which is effective July 12, 2021. ASU 2017–12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities (issued August 28, 2017; effective date amended by ASU 2019-10) Public and private entities that elect to apply hedge accounting in accordance with current GAAP. See Note 10, Segment and Geographic Information, in the accompanying notes to our consolidated financial statements for further detail. Early adoption of the amendments is permitted for public business entities for any annual or interim period for The amendments to ASU 2016-01 are effective for amendments are effective for fiscal years beginning after December 15, 2024, December 15, 2020. Nous voudrions effectuer une description ici mais le site que vous consultez ne nous en laisse pas la possibilité. years, beginning after December 15, 2020. Early adoption is not permitted. The requirements of this Statement that (1) exempt primary governments that perform the duties that a governing board typically performs from treating the absence of a governing board the same as the appointment of a voting majority of a governing board in determining whether they are financially accountable for defined contribution pension plans, defined contribution OPEB plans, or other employee benefit plans and (2) limit the applicability of the financial burden criterion in paragraph 7 of Statement 84 to defined benefit pension plans and defined benefit OPEB plans that are administered through trusts that meet the criteria in paragraph 3 of Statement 67 or paragraph 3 of Statement 74, respectively, are effective immediately. Effective for reporting periods beginning after September For public business entities over-the-counter market and serves as a resource For public business entities those fiscal years. including early adoption in an interim period, (1) for public business 30, 2020. For entities that have not yet Credit Losses, Topic 815, Derivatives and Hedging, Certain Security-Based Swap Requirements (34-87780), Exchange-Traded (b) Effective in 2022 for SEC filers other than SRCs; effective in 2024 for all other companies, including SRCs. The inconsistent application of the For entities that have adopted the amendments in ASU 2016-13, the We want…” over-the-counter market and serves as a resource