Скачать или смотреть Genuine Learning Blog: ASU 2021-10

FASB has issued ASU 2021-10, Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance. This much awaited ASU addresses disclosures for profit entities about the types of government assistance as well as the accounting for the assistance. While the standard does not provide recognition or measurement guidance it does scope the disclosures to when a for profit entity is applying ASC 958-605 or IAS 20 typically by analogy. The standard is effective for annual periods beginning after December 15, 2021.

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