Reference library CPE Podcasts About Careers Alumni Media Social About ... Financial Reporting View › Handbook: Debt and equity financing. Subtopic 326-30 applies to : The FASB decided that the measurement attribute for AFS debt securities necessitates a separate credit loss model. Our Financing transactions guide provides a summary of the guidance relevant to the accounting for debt and equity instruments and serves as a roadmap to help you evaluate the accounting requirements for a particular transaction. Contents. PwC's in-depth accounting guidance for topics of significant interest. We assess the situation, spotting the risks and opportunities, and considering the merits of each option (or combination of … KPMG handbooks that include discussion and analysis of significant issues for professionals in financial reporting. New credit loss model under Subtopic 326-20 activities and invest in debt securities that are classified as available-for-sale (AFS) or HTM will be affected. 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