ASU 2017-12 makes it easier to achieve fair value hedge accounting for partial term hedges and hedges with prepayment risk.
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Applying the CECL model to credit cards can be complex! This post will provide you with questions to consider when estimating expected credit losses.
A follow-up post discussing the accounting for investments in equity securities under ASC 321, specifically the measurement alternative.
Accounting for investments in equity securities recently changed, creating an entirely new topic (ASC 321). Want to learn more? Check out this post!
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