Latest edition: Our updated guide for long-duration contracts, with Q&As, interpretive guidance and examples.
In-depth guidance on, and interpretations of, ASU 2018-12. This latest edition includes new and updated interpretations and examples based on our experience with companies implementing ASU 2018-12.
Annual periods – Fiscal years beginning after
December 15, 2022
December 15, 2024
Interim periods – In fiscal years beginning after
December 15, 2022
December 15, 2025
Early adoption allowed?
Yes. If early adoption is elected, the transition date is either the beginning of the prior period presented or the beginning of the earliest period presented.
Handbook: Derivatives and hedging
Latest edition: Our in-depth guide on derivatives and hedge accounting, with our latest interpretations.
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