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  • FASB меняет стандарт по учету кредитных потерь
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FASB меняет стандарт по учету кредитных потерь

Американский Совет по стандартам финансовой отчетности (FASB) предложил набор поправок к группе стандартов из раздела Topic 326 “Измерение кредитных потерь по финансовым инструментам” в ответ на замечания, высказанные организациями в ходе внедрения новых требований в практику. Комментарии FASB готов выслушать до 29 июля этого года. Для примера, речь идет о специфических ситуациях так называемого “отрицательного допуска” (“negative allowance”), когда организация признает полное или частичное списание самортизированной стоимости финансового актива, однако затем приходит к выводу, что частично или полностью списанная величина впоследствии может быть восстановлена. Применяя действующие ныне требования по учету кредитных потерь, пользователи отчетности интересовались, возможна ли ситуация “отрицательного допуска” в случае с активами, которые уже были частично обесцененными в момент приобретения. В ответ на этот вопрос в своем обновлении к стандартам FASB постановил все-таки разрешить применение описанной выше учетной логики в случае с активами, обесцененными на момент приобретения. Помимо этого, FASB также уточнил положение, запрещающее организациям “отрицательный допуск” в случае с долговыми ценными бумагами, доступными для продажи.

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The date of publishing:

01 July /2019 09:02

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