Accounting policy & practice series ; 5187.
"Bloomberg Tax Accounting Portfolio 5187, Financial Instruments: Credit Losses, examines how a creditor accounts for credit losses on certain nonderivative financial instruments. The manuscript focuses on authoritative generally accepted accounting principles (GAAP) in the United States as set out in the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 326, Financial Instruments--Credit Losses (the credit loss guidance)."
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Conceptual overview Scope of the expected credit loss model Measuring expected credit losses Presentation of expected credit losses Disclosures about expected credit losses Impairment model for debt securities available for sale Adopting the credit loss guidance Working papers.
Digital File Characteristics
Source of Description
Contents viewed on September 12, 2017; title from description page.