SAS: The Challenge of New Financial Standards

The Financial Accounting Standards Board has released its Accounting Standards Update on Financial Instruments – Credit Losses (Topic 326). This was the second phase of a global accounting standards change that began when the International Accounting Standards Board published their new standard, known as IFRS 9 Financial Instruments (a replacement for IAS 39), to the rest of the world in 2014.

The updated guidance relating to the measurement of credit losses (using a current expected credit

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