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National Conference on Banks & Savings Institutions 2014


Financial Instruments: Classification, Measurement and Impairment


Sep 9, 2014 2:15pm ‐ Sep 9, 2014 3:55pm

Standard: $49.00

Description

This session will provide an update on the current status of the FASB's financial instruments project covering recognition andmeasurements and credit losses, with a specific focus on:
- A brief history of the project
- Classification and measurement categories for financial assets and financial liabilities
- Criteria for qualifying for amortized cost, fair value through other comprehensive income or fair value through earnings
- the Current Expected Credit Losses (CECL) model
- Implementation issues in applying the FASB proposal
- Comparison of IASB financial instruments proposals with the FASB proposal
- Update on the Board's next steps

Speaker(s):

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