WebApr 7, 2024 · ASU 2024-02 eliminates the accounting guidance for TDRs in ASC 310-40, Receivables - Troubled Debt Restructurings by Creditors. The elimination of TDRs can only be applied by entities that have adopted the CECL model introduced by ASU 2016-13. For entities that have not adopted ASU 2016-13, the TDR guidance remains applicable until … WebGrant Thornton LLP (US) Aug 2024 - Present9 months. Houston, Texas, United States. - National lead of Model Risk Management services: …
Amendments to CECL eliminate TDRs and add disclosures - PwC
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