Accounting Standards Update · 2020
ASU 2020-10 — Codification Improvements
The amendments in this Update represent changes to clarify the Codification, correct unintended application of guidance, or make 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 2019-800—Codification Improvements, which has been deleted.
Issued: October 29, 2020
Text as published in the FASB Accounting Standards Codification, Basic View.