ASU 2014-15 — Presentation of Financial Statements — Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern
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Effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016.
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Q1 2017
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ASU 2014-14 — Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40), Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure an Entity’s Ability to Continue as a Going Concern
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Effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2014.
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Q1 2015
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ASU 2014-13 — Consolidation — (Topic 810), Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity
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Effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015.
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Q1 2016
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ASU 2014-12 — Compensation — Stock Compensation (Topic 718), Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period
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Effective for annual periods and interim periods within those annual periods, beginning after December 15, 2015.
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Q1 2016
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ASU 2014-11 — Transfers and Servicing (Topic 860), Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures
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Effective for the first interim or annual period beginning after December 15, 2014. Disclosures for transactions accounted for as secured borrowings: Effective for annual periods beginning after December 15, 2014, and for interim periods beginning after March 15, 2015.
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Q1 2015
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ASU 2014-10 — Development Stage Entities (Topic 915), Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation
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Amendments to ASC 915: Effective for annual reporting periods beginning after December 15, 2014, and interim periods therein. Amendments to ASC 810: Effective for annual reporting periods beginning after December 15, 2015, and interim periods therein.
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Q1 2015
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ASU 2014-09 — Revenue from Contracts with Customers (Topic 606)
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Effective for annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period.
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Q1 2017
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ASU 2014-08 — Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360), Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity
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Effective for all disposals (or classifications as held for sale) of components of an entity, and all businesses or nonprofit activities that, on acquisition, are classified as held for sale, that occur within annual periods beginning on or after December 15, 2014, and interim periods within those years.
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Q1 2015
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ASU 2014-05 — Service Concession Arrangements (Topic 853)
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Effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2014.
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Q1 2015
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ASU 2014-04 — Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40), Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure
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Effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2014.
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Q1 2015
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ASU 2014-01 — Investments—Equity Method and Joint Ventures (Topic 323), Accounting for Investments in Qualified Affordable Housing Projects
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Effective for annual periods, and interim reporting periods within those annual periods, beginning after December 15, 2014.
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Q1 2015
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