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ASU 2017-08 on callable debt securities

When Dec 15, 2018
from to
Timezone UTC - 5
Where Effective date
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On March 30, 2017, the FASB issued Accounting Standards Update (ASU) No. 2017-08, Premium Amortization on Purchased Callable Debt Securities, which is intended to enhance “the accounting for the amortization of premiums for purchased callable debt securities.”

The ASU’s amendments are effective for public business entities for interim and annual periods beginning after December 15, 2018. For other entities, the amendments are effective for annual periods beginning after December 15, 2019, and interim periods thereafter. Early adoption is permitted.

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