FASB Proposed Accounting Standards Update, Codification Improvements to Topic 326, Financial Instruments — Credit Losses

FASB Proposed Accounting Standards Update, Codification Improvements to Topic 326 (Credit Losses) — This document outlines the proposed update to FASB’s new standards for evaluating credit losses. (8/18)

Click here to view FASB’s proposed update

Click here to download the PDF

Source: FASB Financial Accounting Standards Board