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CW Associates CPA's Hawaii: 5 tips for implementing FASB’s c

By Rossey Grey, published on Jul 21, 2016

Revenue recognition and lease accounting standards have had a big impact on financial institutions. But new standards on reporting expected credit losses may be even more significant for banks.

“This is much more related to a bank’s core business,” said Reza Van Roosmalen, a KPMG LLP managing director. “It’s the biggest accounting change I think that banks have been subject to in a long time.”

FASB’s expected credit loss standard, which was issued in June, changes the reporting requirements from an incurred-loss to an expected-loss approach and addresses concerns about financial... (more)

Tags: cw associates cpa's hawaii, services in tokyo, hong kong and usa

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