Impairment

Analysis of the ACL under ASC 326: Is Another Banking Crisis Looming?

Oct 04, 2023

This blog, powered by Intelligize®, analyzed the allowance for credit losses (ACL) calculated by banks under ASC 326 to determine if another banking crisis is looming.

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Market Disruption and Impairment of Assets under IAS 36

May 17, 2022

Explore the requirements of IAS 36, Impairment of Assets, and different considerations that may apply during times of market disruption.

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Methods to Estimate Current Expected Credit Losses

Mar 23, 2021

ASC 326 is not prescriptive with a methodology to estimate current expected credit losses. Let’s take a look at some of the common methodologies.

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A pondering professional man

Triggering Event? Assessing Impairment of Nonfinancial Assets

Apr 07, 2020

This post explores the requirements for assessing impairment of nonfinancial assets (ASC 350/ASC 360) when a triggering event is identified.

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Impairment of AFS Debt Securities under ASC 326

Jun 19, 2018

The impairment model for AFS debt securities has changed upon the adoption of ASC 326. This post explores the new requirements.

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Man showing cost declining graph

Accounting for Impairment under ASC 360

Jan 17, 2017

How is impairment of long-lived assets accounted for under ASC 360? This post discusses the various requirements.

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