On the Radar — Current expected credit losses

Published on: 22 Aug 2023

We’re pleased to present the 2024 edition of On the Radar: Current Expected Credit Losses. This publication briefly summarizes key aspects of the FASB’s impairment model related to current expected credit losses, which was added to U.S. GAAP by FASB Accounting Standards Update No. 2016-13, Measurement of Credit Losses on Financial Instruments.

The On the Radar is available on the Deloitte Accounting Research Tool Web site.

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