AL-FRD-Illuminated road

Financial Reporting Developments - Credit impairment for short-term receivables under ASC 326

28 Sep 2022 PDF
Subject AccountingLink

Overview

Our FRD publication on credit impairment for short-term receivables under ASC 326 has been updated to reflect recent standard-setting activity and to clarify and enhance our interpretive guidance. Refer to Appendix D of the publication for a summary of important changes.

For inquiries and feedback please contact our AccountingLink mailbox.