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Accounting standards effective dates - issued 2021

The below table details ASUs generally effective in annual and interim periods in fiscal years beginning on or after the dates provided.

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In this table:

A = annual periods

I = interim periods

* = Indicates a gap in ASU sequencing. ASUs excluded from this list are effective for all applicable entities, including entities with off-calendar year-ends.

鈻�=聽If 鈥楥omplex effective date鈥� is marked 鈥榊es鈥�, additional information is required to determine when the ASU is effective for your company. See the source ASU at聽聽for complete effective date information. For certain ASUs, additional information is provided in the footnotes.

Gray shading indicates that the ASU is first effective in 2025 for a calendar year-end entity.


The ASUs in this table are generally effective for A/I periods in fiscal years beginning on or after the dates provided.

ASUTitleASCA/IPublic business entitiesAll other entitiesEarly adoptionComplex effective dateResources
SEC filers聽苍辞迟听eligible to be an SRCSEC filers eligible to be an SRCNot an SEC filer
*Accounting for contract assets and contract liabilities from contracts with customers805A/I12/15/2212/15/2212/15/2212/15/23YesNo

Accounting Research Online

Access our accounting research website for additional resources for your financial reporting needs.

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Some or all of the services described herein may not be permissible for 乐鱼（Leyu）体育官网 audit clients and their affiliates or related entities.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. 乐鱼（Leyu）体育官网 LLP does not provide legal services.

The information contained herein is not intended to be 鈥渨ritten advice concerning one or more Federal tax matters鈥� subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

漏聽2025 乐鱼（Leyu）体育官网 LLP, a Delaware limited liability partnership and a member firm of the 乐鱼（Leyu）体育官网 global organization of independent member firms affiliated with 乐鱼（Leyu）体育官网 International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the 乐鱼（Leyu）体育官网 global organization please visit聽.

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