Heads Up — FASB improves guidance on credit losses

Published on: 02 Dec 2019

This Heads Up discusses FASB Accounting Standards Update (ASU) No. 2019-11, Codification Improvements to Topic 326, Financial Instruments — Credit Losses, which amends certain aspects of the Board’s new standard on credit losses (ASU 2016-13, Measurement of Credit Losses on Financial Instruments).


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