When the PCS is activated, how can you tell that a pending paragraph is integrated into your profile’s view of the Codification?

E1: Click on the “My Profile” link at the top of your screen and navigate to the PENDING CONTENT SYSTEM. Read and accept the terms and conditions. Set your profile information as follows: Fiscal Year Beginning Date: 1/1/2018 Filing Status: Non-Public: Business Entity Period Type: Annual Integrate Accounting Standards Updates 2016-17 and click NEXT.

E2: On the early adoption screen, select Accounting Standards Update 2017-15 for early adoption.

E3: Review your current settings to see which ASUs are integrated.

P1: Using the profile information from the exercises above, determine whether the following ASUs are integrated: 

a. ASU 2017-02 

b. ASU 2016-19 

c. ASU 2017-12