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December 23, 2021 Finrec Comment Letter on FASB's Proposed ASU- Credit Losses - Troubled Debt Restructurings and Vintage Disclosures

Dec 23, 2021 · 639 KB Download

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The Financial Reporting Executive Committee (FinREC) and the Depository Institutions Expert Panel (Expert Panel) of the American Institute of Certified Public Accountants offered feedback on FASB Proposed Accounting Standards Update (ASU), “Financial Instruments— Credit Losses (Topic 326) - Troubled Debt Restructurings and Vintage Disclosures.”

The Financial Reporting Executive Committee (FinREC), formerly known as the Accounting Standards Executive Committee (AcSEC), is a senior committee of the Institute for financial reporting. It is authorized to make public statements on behalf of the Institute on financial reporting matters without the clearance of either the Council or the board of directors of the Institute and to clear statements of other committees that include references to financial reporting positions.

The mission of FinREC is to determine the Institute's technical policies regarding financial reporting standards and to be the Institute's spokesbody on those matters, with the ultimate purpose of serving the public interest by improving financial reporting.

Download the FinREC December 23, 2021, comments on FASB credit losses troubled debt restructuring exposure draft

File name: dec-23-2021-finrecs-comment-letter-on-fasbs-proposed-asu-credit-losses-troubled-debt-restructurings-and-vintage-disclosures.pdf

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