Posted By: golfplayer47


For loans within the scope of FAS 114 that are individually evaluated and determined to be impaired, the fair value of the collateral if the loan is collateral dependent. Which method for impairment measure is adequate for FAS 114 impaired loans that are not collateral-impaired or unsecured, but MAY be impaired to the point they no longer qualify for FAS 5 pooling or have to be impaired under FAS 5?

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