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Financial Reporting Resource Center: Accounting standards under development


A guide to accounting for investments, loans and other receivables

Our publication, A guide to accounting for investments, loans and other receivables under the new guidance affecting the accounting for financial assets , provides a high-level overview of the accounting for investment securities, loans and other receivables. 

Download the guide


Financial instruments

Leases

  • Proposed Codification improvements for lessors
  • FASB proposes narrow-scope amendments to ASC 842

Other proposed standards and guidance