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Heads Up: FASB Proposes to Delay Effective Date of Disclosures About TDRs by Creditors

Volume 17, Issue 42


The attached issue of Heads Up discusses the FASB’s recently issued proposed Accounting Standards Update Deferral of the Effective Date of Disclosures About Troubled Debt Restructurings in Update No. 2010-20. The proposal would defer the effective date in ASU 2010-20 for disclosures about troubled debt restructurings (TDRs) by creditors until the Board finalizes its project on determining what constitutes a TDR for a creditor.

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 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 interpretive 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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