United States

Financial Instruments: Q&As on recognition and measurement

Jul 20, 2016
From the Financial Reporting View

In this publication, we anticipate your questions on the FASB’s new standard on the recognition and measurement of financial assets and liabilities.

The Q&As are divided into sections on the measurement alternative for equity investments, determining instrument-specific credit risk for financial liabilities for which the fair value option is elected, and evaluating the need for a valuation allowance on deferred tax assets related to available-for-sale debt securities.

Read Financial Instruments: Q&As on recognition and measurement