This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

FASB issues Q&A document on estimating credit loss reserves

  • FASB (US Financial Accounting Standards Board) Image

Jan 11, 2019

The FASB has published a Q&A document, “Whether the Weighted-Average Remaining Maturity [WARM] Method Is an Acceptable Method to Estimate Expected Credit Losses.”

In the document, the FASB concludes, among other things, that the WARM method “is one of many methods that could be used to estimate an allowance for credit losses for less complex financial asset pools.”

For more in­for­ma­tion, see the press release and Q&A doc­u­ment on the FASB’s Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.