Accounting Standards Update · 2020

ASU 2020-09 — Debt (Topic 470)—Amendments to SEC Paragraphs Pursuant to SEC Release No. 33-10762

This Accounting Standards Update amends and supersedes various SEC paragraphs pursuant to the issuance of SEC Final Rule Release No. 33-10762, Financial Disclosures about Guarantors and Issuers of Guaranteed Securities and Affiliates Whose Securities Collateralize a Registrant's Securities.

Accounting Standards Update No. 2020-09 (PDF)

Issued: October 22, 2020

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