Accounting Standards Update · 2015

ASU 2015-10 — Technical Corrections and Improvements

The amendments in this Update cover a wide range of Topics in the Codification. The amendments in this Update represent changes to make minor corrections or minor improvements to the Codification that are not expected to have a significant effect on current accounting practice or create a significant administrative cost to most entities.

This Accounting Standards Update is the final version of Proposed Accounting Standards Update 2014-240—Technical Corrections and Improvements, which has been deleted.

Accounting Standards Update No. 2015-10 (PDF)

Issued: June 12, 2015

Text as published in the FASB Accounting Standards Codification, Basic View.