Heads Up: FASB Proposes Expanding Disclosures About the Credit Quality of Financing Receivables and the Allowance for Credit LosVolume 16, Issue 25 |
The attached issue of Heads Up discusses the Exposure Draft of the FASB’s proposed Statement, Disclosures About the Credit Quality of Financing Receivables and the Allowance for Credit Losses. The Exposure Draft is in response to concerns from financial statement users that the current disclosure framework for financing receivables and the allowance for credit losses is inadequate and lacks sufficient transparency.
Read more in the file attached below or visit the Heads Up Archive for past issues.
Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretative accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library.
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