Accounting Standards Update · 2020
ASU 2020-08 — Codification Improvements to Subtopic 310-20, Receivables—Nonrefundable Fees and Other Costs
Affects310 Receivables
The amendments in this Update clarify the Board's intent that an entity should reevaluate whether a callable debt security that has multiple call dates is within the scope of paragraph 310-20-35-33 for each reporting period.
Issued: October 15, 2020
Text as published in the FASB Accounting Standards Codification, Basic View.