SEC – FASB Issues Proposed Taxonomy Implementation Guide for Financing Receivable and Current Expected Credit Loss (CECL) Disclosures, and a Proposed Taxonomy Implementation Note (TIN) Style Guide

July 2, 2021 – SEC reported FASB proposed taxonomy guidance and format notes to demonstrate disclosure modeling for financing receivables and current expected credit loss (CECL).

Comments on taxonomy guide and style note to be submitted to FASB by July 26, 2021.

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