BDO Comment Letter - Financial Instruments—Credit Losses (Topic 326)

September 2019

September 16, 2019 – Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates (File Reference No. 2019-750)

BDO supports the deferrals, but believes companies need additional time to adopt CECL.