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Figure DH 12-1 summarizes the effective dates for adopting the new hedging standard.
Figure DH 12-1
Effective date of ASU 2017-12 as amended by ASU 2019-10
Entities
Effective date
Public business entities
Fiscal years, and interim periods within those years, beginning after December 15, 2018
Entities other than public business entities
Fiscal years beginning after December 15, 2020, and interim periods beginning after December 15, 2021
The new guidance can be early adopted in any interim or annual period before the mandatory effective date. If adopted in an interim period, the guidance is required to be reflected as of the beginning of the fiscal year that includes the interim period.
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