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 (...
Although the CECL standard has a greater impact on banks, most nonbanks have financial instruments or other assets (e.g., trade receivables, contract assets, lease receivables, financial guarantees, loans and loan commitments, and held-to-maturity [HTM] debt securities) that are ...
Investments in debt securities should only be classified as HTM if the entity has the positive intent and ability to hold those securities to maturity. HTM securities are measured and reported at amortized cost. As a result, they’re subject to the CECL model. Under current GAAP, HTM debt se...
and held-to-maturity [“HTM”] debt securities). This article will focus only on financial assets carried at amortized cost, primarily HFI loans and HTM debt securities, or collectively the “loan portfolio.” Key changes from CECL include the following, which are not meant to be exhaustive:...