The Office of the Comptroller of the Currency (OCC) has released an updated edition
of its Bank Accounting Advisory Series, which reflects
guidance issued by the FASB through March 31, 2022, particularly Accounting
Standards Update No. 2022-02, Financial Instruments — Credit Losses (Topic 326):
Troubled Debt Restructurings and Vintage Disclosures.
For more information, see the press release on the OCC’s Web site.