Defining Issues | November 2018
In ASU 2018-19, the FASB clarifies the scope of the standard and the effective date for non-public business entities.
The FASB has issued ASU 2018-19 related to credit losses. The amendment addresses the effective date for nonpublic business entities and whether operating lease receivables are in scope.
Handbook: Credit impairment
Latest edition: Our updated guide to the accounting, presentation and disclosures of CECL
Financial reporting impacts of COVID-19
Guidance, updates and news covering financial reporting impacts of COVID-19
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