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Financial Reporting Resource Center: Financial instruments
Credit impairment
Financial Reporting Insights articles
- FASB proposes targeted transition relief for CECL
- Recent developments associated with the credit losses standard
- Proposed narrow-scope amendments to financial instruments standards
- Recent CECL developments
- Proposed amendments to credit losses standard
- Two working drafts: Allowance for credit losses implementation issues
- Continued focus: Addressing accounting standards implementation
White papers and other resources
- New credit losses standard in a nutshell
- FASB issues final standard on credit losses
- Financial instruments: In-depth analysis of new standard on credit losses
- Recognition of other-than-temporary impairment for debt securities
- Impairment and sale considerations for debt securities
Derivatives and hedging
Financial Reporting Insights articles
- Additional hedge accounting benchmark interest rate permitted
- Staff interpretations of ASU 2017-12: Prepayable financial instruments
- FASB clarifies certain hedge accounting matters
- Additional hedge accounting benchmark interest rate proposed
White papers and other resources
- A guide to hedge accounting upon the adoption of ASU 2017-12
- Simplified accounting for private companies: Certain interest rate swaps
- Reminder: Need to reevaluate preferred stock and similar instruments
- Disclosures about offsetting assets and liabilities
Other financial instrument issues
Financial Reporting Insights articles
- Effective date reminder and updated whitepaper on ASU 2016-01
- FASB issues ASU 2018-04
- FASB clarifies guidance in ASU 2016-01
- SAB Topic 5M not applicable upon adoption of FASB ASC 321
- Proposed technical amendments to recently issued standards
White papers and other resources
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