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Loan, Debt Security, and ACL Disclosures Required by CECL

Where is it in the ASU 2016-13?

This document is a companion piece to “CECL Modifications of Typical ALLL Disclosures“. It contains the disclosure requirements and related disclosure guidance copied from ASU 2016-13.

(FASB material is copyrighted by the Financial Accounting Foundation, 401 Merritt 7, Norwalk, CT 06856, USA, and is used with permission.)

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