FASB codifies certain SEC disclosure guidance

On October 9, the FASB issued ASU 2023-06, which incorporates updates to the Codification to align with certain SEC disclosure requirements. The amendments impact a variety of topics but are relatively narrow in nature. For entities required to comply with the SEC’s existing disclosure requirements, the effective date for each amendment will be the effective date of the removal of the disclosure requirement from Regulation S-X or Regulation S-K, with early adoption prohibited. For all other entities, the amendments will be effective two years later. The amendments should be applied prospectively.
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