Financial Reporting Insights
ASUs defer various effective dates (including CECL & leases)
FASB votes to defer the effective dates of leases, CECL and hedging for certain entities and insurance for all entities.
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FASB votes to defer the effective dates of leases, CECL and hedging for certain entities and insurance for all entities.
Learn more about the current expected credit loss standard, the London Interbank Offered Rate transition and tax reform.
If finalized, a recent FASB proposal would defer the effective dates for certain of its guidance for certain entities.
An interagency policy statement has been issued in response to the issuance of FASB Accounting Standards Update 2016-13
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