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Financial instruments

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Financial professionals are facing unprecedented changes in financial accounting and reporting. Economic, regulatory, and global forces are demanding higher-quality reporting while standards are in continual flux. These learning resources are designed to help you understand the knowledge and skills needed in the areas of financial accounting and reporting to appropriately serve their employers or clients.

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Accounting for Financial Instruments

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

Article Financial instruments Foundational

FASB Credit Losses Standard

This video provides a brief overview of the FASB’s credit impairment standard.

Video Financial instruments Foundational
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