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3.8 Interim disclosure requirements
Publication date: 30 Nov 2020
us IFRS & US GAAP guide
The general principles in the US GAAP and IFRS interim reporting standards apply to the revenue standard.
US GAAP | IFRS |
The FASB amended its interim disclosure standard to require disaggregated revenue information, and added interim disclosure requirements relating to contract balances and remaining performance obligations (for public companies only).
| The IASB amended its interim disclosure standard to require interim disaggregated revenue disclosures, but did not add additional disclosures.
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