Impacts of ASU 2016-01
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Impacts of ASU 2016-01

2 years ago · 305.2 KB Download

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The amendments in Accounting Standards Update (ASU) 2016-01, Financial Instruments ─ Recognition and Measurement of Financial Assets and Financial Liabilities, became effective for private companies, not-for-profit entities (NFPs), and employee benefit plans in calendar year 2019. In this report, we cover two major provisions of ASU 2016-01 that are broadly applicable for private companies and NFPs:

  • Presentation Change for Financial Assets and Financial Liabilities and

  • Change in Accounting for Equity Securities & New Impairment Model.

Download the report on ASU 2016-01 for equity investments and financial assets

File name: CPEA-equity-investments-and-financial-assets.pdf

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