![]() Update 2021-05-Leases (Topic 842): Lessors-Certain Leases with Variable Lease Payments.33-10835, Update of Statistical Disclosures for Bank and Savings and Loan Registrants (SEC Update) 33-10786, Amendments to Financial Disclosures about Acquired and Disposed Businesses, and No. Update 2021-06-Presentation of Financial Statements (Topic 205), Financial Services-Depository and Lending (Topic 942), and Financial Services-Investment Companies (Topic 946): Amendments to SEC Paragraphs Pursuant to SEC Final Rule Releases No.Update 2021-07-Compensation-Stock Compensation (Topic 718): Determining the Current Price of an Underlying Share for Equity-Classified Share-Based Awards (a consensus of the Private Company Council).Update 2021-08-Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers.Update 2021-09-Leases (Topic 842): Discount Rate for Lessees That Are Not Public Business Entities.Update 2021-10-Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance.Update 2022-01-Derivatives and Hedging (Topic 815): Fair Value Hedging-Portfolio Layer Method.Update 2022-02-Financial Instruments-Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures.Update 2022-03-Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions.Update 2022-04-Liabilities-Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations.Update 2022-05-Financial Services-Insurance (Topic 944): Transition for Sold Contracts. ![]()
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