ASC 326 — Financial Instruments — Credit Losses (CECL)
Current expected credit loss model for financial assets
NumberASC 326
FrameworkUS GAAP (ASC)
IssuerFASB
NotesEffective 2020 public; 2023 private
OfficialOfficial Page
Related Accounting Types
- Financial Accounting(Primary)
- Banking and Insurance Accounting(Primary)
External Links
- Expected loss — Wikipedia