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Heads Up: FASB Deliberates Approach to Accounting for Credit Impairment and Interest Income

Volume 17, Issue 4


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The attached issue of Heads Up discusses the FASB's tentative decision, reached at its January 13, 2010, meeting, on how entities should recognize and measure credit impairments and interest income under the Board’s proposed new model for accounting for financial instruments. The FASB's deliberations are part of its joint efforts with the IASB to simplify and improve the accounting for financial instruments.

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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