- DefinitionFor loans and debt securities, 1) for which at acquisition it was probable that the investor would be unable to collect all contractually required payments receivable, and 2) for which it is further probable that the investor will not be able to collect all cash flows expected at acquisition (plus any additional cash flows expected due to changes in estimate after acquisition), the allowance for credit losses recorded to reflect the impairment since acquisition.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 18
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5275-111524
+ Details
Name: |
us-gaap_CertainLoansAndDebtSecuritiesAcquiredInTransferAllowanceForCreditLossesDueToSubsequentImpairment |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |