主要是:trade receivables, contract assets, net investment in lease recognized by lessor, financial guarantees, loans and loan commitment, held to maturity debt securities, AFS debt securities. 再给大家细分一下的话,主要可以分为三类, financial assets measured at amortized cost, Available-for-sale (...
The FASB set out to establish a one-size-fits-all model for measuring expected credit losses on financial assets that have contractual cash flows. Ultimately, however, the FASB determined that the CECL model would not apply to available-for-sale (AFS) debt securities, which will...
CECL does not apply to available-for-sale (“AFS”) debt securities. Checklist Step 2: Does your loan portfolio need to be segmented? CECL requires companies to measure expected credit losses on financial assets carried at amortized cost on a collective basis when similar risk characteristics exis...
the CECL standard introduces ASC Subtopic 326-30,Financial Instruments—Credit Losses—Available-for-Sale Debt Securities. ASC Subtopic 326-30 supersedes and improves the accounting guidance for credit losses on AFS debt securities currently contained in ...