Journal Article

Recent accounting standard update clarifies and adds guidance to troubled debt restructurings

Abstract: Although some believe the changes could lead to more loans reported as troubled debt restructurings, the update?s purpose is to explain and expand on previous guidance.

Keywords: Accounting; Debt;

Access Documents


Bibliographic Information

Provider: Federal Reserve Bank of St. Louis

Part of Series: Central Banker

Publication Date: 2011

Issue: Fall

Order Number: 4