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Overview
Our publication summarizes the FASB’s final guidance that amends Accounting Standards Codification (ASC) 270, Interim Reporting, to clarify interim disclosure requirements, the applicability of ASC 270 and the form and content of interim financial statements in accordance with US GAAP. The amendments are effective for public business entities for interim periods within annual reporting periods beginning after 15 December 2027, and for all other entities for interim periods within annual reporting periods beginning after 15 December 2028. Entities may apply the guidance using a prospective or retrospective approach. Early adoption is permitted.