Financial Instruments—Credit Losses
GPTKB entity
Statements (27)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:affects |
Allowance for Credit Losses
Financial Statement Disclosures |
| gptkbp:alsoKnownAs |
gptkb:ASC_326
CECL |
| gptkbp:appliesTo |
Financial Institutions
Loans Debt Securities Financial Guarantees Held-to-Maturity Securities Lease Receivables Loan Commitments Off-Balance-Sheet Credit Exposures Public Business Entities Reinsurance Receivables Trade Receivables |
| gptkbp:codificationTopic |
gptkb:ASC_326
|
| https://www.w3.org/2000/01/rdf-schema#label |
Financial Instruments—Credit Losses
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:purpose |
Improve measurement of credit losses on financial instruments
|
| gptkbp:replacedBy |
Incurred Loss Model
|
| gptkbp:requires |
Current Expected Credit Losses Model
Forward-Looking Information Lifetime Loss Estimates |
| gptkbp:startDate |
2019-12-15
|
| gptkbp:bfsParent |
gptkb:ASC_326
|
| gptkbp:bfsLayer |
7
|