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GAAP.RUNewsFASB Issues Exposure Draft on “Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses”

FASB Issues Exposure Draft on “Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses”

Publication date: 26 June 2009

The proposed Statement would be effective beginning with the first interim or annual reporting period ending after December 15, 2009, with early application encouraged.

The Financial Accounting Standards Board (FASB) today issued an Exposure Draft (ED) of a proposed Statement of Financial Accounting Standards “Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses”.