Financial Statement Library - Early Adoption Examples

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FASB

ASU Update 2017-07—Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost (1 Example):

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ASU Update 2016-18—Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force) (2 Examples):

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ASU Update 2016-14—Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities (16 Examples):

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ASU Update 2016-02—Leases (Topic 842) (3 Examples):

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ASU Update 2015-11—Inventory (Topic 330): Simplifying the Measurement of Inventory (1 Example):

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GASB

GASB Statement No. 75 Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (8 Examples):

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