Form 2411AS - DART – Deloitte Accounting Research Tool

An EGC does not need to adopt new or revised accounting standards until they become effective for private companies (i.e., nonissuers). The SEC staff clarified that such new or revised standards are defined as any update to the FASB’s Accounting Standards Codification issued after April 5, 2012. Certain sections below have been annotated to reflect the modified reporting requirements ... ................
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