Impairment Accounting

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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