Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
private companies
not-for-profit organizations public business entities |
| gptkbp:fullName |
gptkb:Financial_Instruments—Credit_Losses
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 326
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:objective |
improve financial reporting for credit losses on financial instruments
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:publicLawNumber |
326
|
| gptkbp:replacedBy |
incurred loss model for credit losses
|
| gptkbp:requires |
requires use of Current Expected Credit Losses (CECL) model
|
| gptkbp:scope |
available-for-sale debt securities
certain off-balance-sheet credit exposures financial assets measured at amortized cost |
| gptkbp:startDate |
2019-01-01
|
| gptkbp:bfsParent |
gptkb:FASB
|
| gptkbp:bfsLayer |
6
|