Does existing guidance on current expected credit loss (CECL) apply to not-for-profit organizations (NFPs)? The answer depends on the types of financial assets an NFP holds. FASB Accounting Standards ...
The Financial Accounting Standards Board published an accounting standards update Wednesday with optional guidance on the measurement of credit losses for accounts receivable and contract assets.
FASB’s new model for impairment of financial instruments has cleared hurdles as the board pursues a different path than that of its international counterpart on expected credit loss. The revised ...
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