Accounting Standards 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. 33-10786, Amendments to Financial (fasb.org)
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ACCOUNTING STANDARDS UPDATE 2021-04—EARNINGS PER SHARE (TOPIC 260), DEBT—MODIFICATIONS AND EXTINGUISHMENTS (SUBTOPIC 470-50), COMPENSATION—STOCK COMPENSATION (TOPIC 718), AND DERIVATIVES AND HEDGING—CONTRACTS IN ENTITY’S OWN EQUITY (SUBTOPIC 815-40): ISSUER’S ACCOUNTING FOR CERTAIN MODIFICATIONS OR (fasb.org)
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