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Technical

Accounting for Financial Instruments Logo aicpa

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  Free |   AICPA |   2016 |   AICPA.org
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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

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