Accounting Standards Update · 2016

ASU 2016-19 — 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 corrections or 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 Update is the final version of Proposed Accounting Standards Update 2016-220—Technical Corrections and Improvements, which has been deleted.

Accounting Standards Update No. 2016-19 (PDF)

Issued: December 14, 2016

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