About the Group

PURPOSE OF THE GROUP

  • To solicit, analyze, and discuss stakeholder issues arising from implementation of the new guidance
  • To inform the FASB about those implementation issues, which will help the Board determine what, if any, action will be needed to address those issues
  • To provide a forum for stakeholders to learn about the new guidance from others involved with implementation

OPERATING PROCEDURES

The TRG will periodically meet in public to discuss potential issues arising from the implementation of the Credit Losses standard. Issues may be submitted by any stakeholder based on the issue submission guidelines.

The FASB staff will evaluate each submission and prioritize the issues for discussion at a TRG meeting. Meeting agenda and discussion summaries will be posted on this website in advance of each meeting.

During the meetings, the TRG members will share their views on the issues. The TRG will not issue guidance. Subsequent to each meeting, the FASB will determine what action, if any, will be taken on each issue.

CONTACT INFORMATION

If you would like more information about the TRG, please contact:

Matt Esposito
Assistant Director
mesposito@fasb.org
 
Shayne Kuhaneck
Supervising Project Manager
sbkuhaneck@fasb.org
Andrew Thornburg
Associate Industry Fellow
athornburg@fasb.org
Emily De Revere
Project Research Associate
ederevere@fasb.org
Shane Kinley
Postgraduate Technical Assistant
skinley@fasb.org
Caro Baumann
Postgraduate Technical Assistant
cbaumann@fasb.org