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  • 8. 2 AFS debt security impairment model - Viewpoint
    As an accounting policy election for each major security type of debt securities classified as available-for-sale securities, an entity may adjust the effective interest rate used to discount expected cash flows to consider the timing (and changes in the timing) of expected cash flows resulting from expected prepayments
  • Financial reporting developments: Credit impairment under ASC 326 - EY
    • The current expected credit loss (CECL) impairment model (ASC 326-20) for financial assets measured at amortized cost • The available-for-sale (AFS) debt security impairment model (ASC 326-30) • The initial recognition of what are called purchased financial assets with evidence of credit
  • Handbook: Credit impairment - KPMG
    Latest edition: Our updated guide to the accounting, presentation and disclosures of CECL Using Q As and examples, our in-depth guide explains the accounting under ASC 326 This May 2025 edition adds new interpretations and examples based on experience with companies applying ASC 326
  • BDO KNOWS: CECL - BDO USA
    ASC 326 introduces a requirement to separately present the allowance for credit losses from the related asset’s amortized cost basis for financial assets measured at amortized cost and parenthetically (together with the amortized cost) for available for sale debt securities carried at fair value on the statement of financial position
  • Impairment of AFS Debt Securities under ASC 326 - GAAP . . . - GAAP Dynamics
    Under ASC 326, AFS debt securities are required to be assessed at the individual debt security level A security is impaired when its fair value declines below its amortized cost basis; however, just because impairment is present, doesn’t necessarily result in recognition of a credit loss
  • Implementing ASU 2016-13 When You Have Available-For-Sale Debt Securities
    The new standard (ASU 2016-13) impacts both held-to-maturity debt securities and available-for-sale (AFS) debt securities Here’s how to implement the new standard when you have AFS debt securities which is addressed in accounting standards codification topic ASC 326-30
  • Accounting Impairment of Available-for-Sale Debt Securities
    This article discusses the application of the AFS debt securities impairment model and includes sample financial statement disclosures Measurement Unlike the CECL model, credit impairment for AFS debt securities must be performed at the individual security level, prohibiting pooling
  • 8. 1 Chapter overview: impairment of AFS debt securities - Viewpoint
    Available-for-sale (AFS) debt securities are not within the scope of the current expected credit loss (CECL) model The concept of OTTI is no longer relevant under ASC 326-30 The recognition and measurement of impairment differs between the CECL model and the AFS debt security impairment model
  • Interagency Policy Statement on Allowances for Credit Losses
    Describes the CECL methodology for determining allowances for credit losses (ACLs) on financial assets measured at amortized cost (including loans held for investment and held to maturity debt securities), net investments in leases, and certain off–balance–sheet credit exposures in accordance with FASB ASC Subtopic 326–20;
  • 4. 4 Investments in Debt and Equity Securities | DART - Deloitte
    Available-for-sale securities Investments in debt securities that are classified as available for sale shall be measured subsequently at fair value in the statement of financial position





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