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National Conference on Banks & Savings Institutions 2015


Financial Instruments & Impairment


Sep 17, 2015 3:40pm ‐ Sep 17, 2015 4:55pm

Standard: $49.00

Description

This session will provide an update on FASB’s financial instruments project, covering recognition and measurement and credit losses, with specific focus on:
• A brief history of the project
• Classification and measurement categories for financial assets and financial liabilities
• Criteria for amortized cost, fair value through other comprehensive income and fair value through earnings
• The Current Expected Credit Losses (CECL) model, and implementation issues in applying the CECL model
• Comparison of IASB financial instruments standard with the FASB model
• Update on the board’s next steps

Speaker(s):

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