Understanding Accounting
Menu
External resource

ASU 2022-02, Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures

Official amendment eliminating the creditor troubled debt restructuring model for entities that adopted Topic 326, adding modification disclosure requirements, and expanding certain…

Authority and currency

About this authority

Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
Accounting Standards Update 2022-02
Relevant parts
Summary and amendments to Topics 310 and 326; confirm current codified paragraph and transition status
Currency
current · checked Aug 7, 2026

Open the primary source

Use this source to control the post-adoption creditor-modification and vintage- disclosure history. It is not a substitute for current Topic 326 research and does not authorize treating every concession, refinancing, or delinquency as the same accounting event.