
PURPOSE OF THE GROUP
- To solicit, analyze, and discuss stakeholder issues arising from implementation of the new guidance
- To inform the FASB about those implementation issues, which will help the Board determine what, if any, action will be needed to address those issues
- To provide a forum for stakeholders to learn about the new guidance from others involved with implementation
OPERATING PROCEDURES
The TRG will periodically meet in public to discuss potential issues arising from the implementation of the Credit Losses standard. Issues may be submitted by any stakeholder based on the issue submission guidelines.The FASB staff will evaluate each submission and prioritize the issues for discussion at a TRG meeting. Meeting agenda and discussion summaries will be posted on this website in advance of each meeting.
During the meetings, the TRG members will share their views on the issues. The TRG will not issue guidance. Subsequent to each meeting, the FASB will determine what action, if any, will be taken on each issue.
CONTACT INFORMATION
If you would like more information about the TRG, please contact:Hillary Salo
Technical Director hsalo@fasb.org |
Jay Shah
Supervising Project Manager jshah@fasb.org |
Marla Lewis
Practice Fellow mlewis@fasb.org |
Austin Heckman
Postgraduate Technical Assistant aheckman@fasb.org |
Scott Williams
Postgraduate Technical Assistant swilliams@fasb.org |