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 (...
and held-to-maturity [HTM] debt securities) that are subject to the CECL model. While banks and other financial institutions (e.g., credit unions and certain asset portfolio companies) have been closely following standard-setting activities related to the CECL standard, are actively...
banks and other financial institutions are expected to be impacted by CECL, you may also be subject to CECL if your company holds any financial assets that are carried at amortized cost (e.g., loans held-for-investments [“HFI loans”] and held-to-maturity [“HTM”] debt securities). Th...