Why this is mistaken
Put period, adoption, and transition above the ledger. If those facts are missing, the standards clock is unresolved and the entry must be withheld.
Where to watch
When this mistake may appear
- A case falls before mandatory ASU 2025-06 adoption or omits adoption status.
Check your work
Your work may contain this mistake if:
- The schedule treats issuance as the entity's adoption date or omits the adoption field entirely.