FASB Improvements to Credit Losses Standard.
The Financial Accounting Standards Board issued a proposed Accounting Standards Update (ASU) that would address issues raised by stakeholders during the implementation of Accounting Standards Update No. 2016-13, Financial Instruments--Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. Stakeholders are encouraged to review and provide input on the proposed ASU by July 29.
A negative allowance describes a situation in which an organization recognizes a full or partial write off of the amortized cost basis of a financial asset--but then later determines that the amount written off, or a portion of that amount, will in fact be recovered. While applying the credit losses standard, stakeholders questioned...
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