Financial instruments : credit losses / James F. Green.
2017
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Items
Details
Title
Financial instruments : credit losses / James F. Green.
Added Corporate Author
Imprint
Arlington, VA : Tax Management, Inc., [2017]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Accounting policy & practice series ; 5187.
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.
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.
Summary
"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.
Source of Description
Contents viewed on September 12, 2017; title from description page.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in