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Effective dates

Title Description Start Date
ASU 2016-18 on restricted cash On November 17, 2016, the FASB issued ASU 2016-18, "Restricted Cash," in response to the EITF’s consensus on Issue 16-A. The ASU will become effective for public business entities on December 15, 2017. Dec 15, 2017
ASU 2014-09 on revenue from contracts with customers The FASB published ASU 2014-09, "Revenue from Contracts with Customers (Topic 606)," on May 28, 2014. Dec 15, 2017
FASB ASUs effective December 15, 2019 A list of FASB ASUs effective on December 15, 2019. Dec 15, 2019
GASB Statement 89 on certain interest costs On June 22, 2018, the GASB issued Statement 89, “Accounting for Interest Cost Incurred Before the End of a Construction Period.” Statement 89 is effective for reporting periods beginning after December 15, 2019. Early application is encouraged. Dec 15, 2019
FASB ASUs effective December 15, 2020 A list of FASB ASUs effective on December 15, 2020. Dec 15, 2020

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.