An updated edition of A guide to accounting for investments, loans and other receivables is now available. This publication primarily addresses the financial reporting considerations for investments in debt and equity securities, loans (including modifications and restructurings), and how an entity should measure credit losses on financial instruments.
The latest edition of our guide has been updated to clarify and expand our interpretive guidance and illustrative examples and to incorporate additional guidance from the Financial Accounting Standards Board’s Codification. A summary of the significant changes made in this edition can be found in Appendix C of the guide.
