Transcription of Accounting Changes and Error Corrections (Topic 250) and ...
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Accounting Changes and Error Corrections (Topic 250) and ...
No. 2017-03. January 2017. Accounting Changes and Error Corrections (Topic 250) and Investments Equity Method and Joint Ventures (Topic 323). Amendments to SEC Paragraphs Pursuant to Staff Announcements at the september 22, 2016. and November 17, 2016 EITF Meetings An Amendment of the FASB Accounting Standards Codification . The FASB Accounting Standards Codification is the source of authoritative generally accepted Accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the Changes will be effective. For additional copies of this Accounting Standards Update and information on applicable prices and discount rates contact: Order Department Financial Accounting Standards Board 401 Merritt 7.
Amendments Pursuant to the September 22, 2016 SEC Staff Announcement ... financial assets for which Subtopic 310-30 was previously applied. The ... 1. For the first annual reporting period ended …
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