This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.


Accounting for Financial Instruments Logo aicpa

  Free |   AICPA |   2016 |

This article provides background information on ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.

Topics covered:
  • Financial accounting & reporting: Technical: FASB financial accounting & reporting: Financial instruments, Foundational