ASC

Accounting Standards Update · 2023

ASU 2023-04 — Liabilities (Topic 405)—Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 121

Affects405 Liabilities
This Accounting Standards Update amends and adds various SEC paragraphs pursuant to the issuance of SEC Staff Accounting Bulletin No. 121.
Accounting Standards Update No. 2023-04 (PDF)
Issued: August 3, 2023

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