IMPLEMENTATION ISSUES MEMOS
The TRG meetings will be video-webcast live on the FASB’s website.
Meetings will be chaired by FASB Member R. Harold Schroeder and will take place at the FASB’s office in Norwalk.
Those interested in attending the meeting in person at the FASB's office must reserve a seat in advance, as seating is limited.
Please refer to the FASB’s meeting webpage for further details on registration and webcast.
PUBLIC ROUNDTABLE MEETING ON CREDIT LOSSES
Please use the following link to listen to the audiocast of the January 28, 2019 roundtable meeting.IMPLEMENTATION DOCUMENTS
- FASB Staff Q&A—Topic 326, No. 1: Whether the Weighted-Average Remaining Maturity Method Is an Acceptable Method to Estimate Expected Credit Losses, PDF version here.
- FASB Staff Q&A—Topic 326, No. 2: Developing an Estimate of Expected Credit Losses on Financial Assets, PDF version here.
SUBMISSIONS LOG
Please use the following link to view a list of stakeholders’ submissions and the corresponding TRG and FASB Board meetings at which those submissions were discussed.
MEETING DATES
- Future meetings will be listed on the FASB’s meeting webpage
- Friday, April 1, 2016
- Monday, June 12, 2017
- Monday, June 11, 2018
- Thursday, November 1, 2018
MEETING MATERIALS
Thursday, November 1, 2018
- Agenda
- Memo No. 14 Cover Memo
- Memo No. 15 Contractual Term: Extensions and Measurement Inputs
- Memo No. 16 Vintage Disclosures for Revolving Loans
- Memo No. 17 Recoveries
- Memo No. 18 November 2018 Meeting—Summary of Issues Discussed and Next Steps
- Agenda
- Memo No. 7 Cover Memo
- Memo No. 8 Capitalized Interest
- Memo No. 9 Accrued Interest
- Memo No. 10 Transfer of Loans from Held for Sale to Held for Investment and Transfer of Credit Impaired Debt Securities from Available-for-Sale to Held-to-Maturity
- Memo No. 11 Recoveries
- Memo No. 12 Refinancing and Loan Prepayments
- Memo No. 13 June 2018 Meeting—Summary of Issues Discussed and Next Steps
- Agenda
- Memo No. 1 Discounting Expected Cash Flows at the Effective Interest Rate
- Memo No. 1A Discounting Expected Cash Flows at the Effective Interest Rate—Appendix A
- Memo No. 2 Scope of PCD Assets for Beneficial Interests
- Memo No. 3 Transition Guidance for PCD Assets
- Memo No. 4 Accounting for Troubled Debt Restructurings
- Memo No. 5 Determining the Estimated Life of a Credit Card Receivable
- Memo No. 5A Determining the Estimated Life of a Credit Card Receivable—Appendix A
- Memo No. 6 June 2017 Meeting—Summary of Issues Discussed and Next Steps
- Memo No. 6A Addendum to Memo No. 6—Accounting for Troubled Debt Restructurings
- Memo No. 6B Addendum to Memo No. 6—Determining the Estimated Life of a Credit Card Receivable
- Memo No. 6C Addendum to Memo No. 6—EIR for TDR Transition
MEETING WEBCAST ARCHIVE
RELATED FASB BOARD MEETING MINUTES
- December 19, 2018
- November 7, 2018
- August 29, 2018
- July 25, 2018
- December 13, 2017
- October 4, 2017
- September 6, 2017