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Type of reporting entity
| Effective date
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Public business entities that are SEC filers and are not eligible to be smaller reporting companies
For purposes of this ASU, the one-time determination of whether an entity is eligible to be a smaller reporting company in accordance with SEC regulations is based on an entity’s most recent determination as of August 5, 2020.
| Fiscal years, including interim periods within those fiscal years, beginning after December 15, 2021
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All other entities
| Fiscal years, including interim periods within those fiscal years, beginning after December 15, 2023
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PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.
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