Applying the CECL Credit Loss Standard to Non-Banking Situations | Surgent CPE
Автор: Surgent CPE
Загружено: 2022-08-17
Просмотров: 430
Описание: The effective date for private companies of ASC 326, Credit Losses, is rapidly approaching. Staring in 2023, all entities will be recording credit losses using the current estimate of credit loss (CECL) model, which will accelerate the recognition of such losses for all companies, including non-lending institutions and companies with trade accounts and leases receivable. This new guidance truly impacts all entities. In this course, we’ll focus on applying the ASC 326 guidance to non-lending institutions. We’ll review the CECL model and discuss how to apply it to trade accounts receivables and lease receivables, as well as the other financial assets which are in the scope of the new guidance. To register for these courses or see a full list of courses Surgent CPE has to offer, go to surgentcpe.com/cpe-courses.
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