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The new Standard requires companies to use enhanced disclosures in new reporting formats by segmenting the loan portfolio. In addition, the disclosures must include detailed discussions about the policies, methodologies and credit risk assessments used to estimate the Allowance for Credit Losses. This whitepaper will clarify the new Standard’s required enhanced disclosures, the new levels of disaggregation, and the effective due dates for both public and non-public entities.

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