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Current Expected Credit Losses (CECL) Model – Part 1 of 5
Manage episode 312896772 series 3251006
In this episode of The GAAP Reporter, host Kara Peterson talks with Jason Kalies to kick off a five-part mini-series on the FASB’s current expected credit losses (CECL) model, which was introduced in Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. They discuss background on the standard, when it applies, and why it is important.
14 つのエピソード
Manage episode 312896772 series 3251006
In this episode of The GAAP Reporter, host Kara Peterson talks with Jason Kalies to kick off a five-part mini-series on the FASB’s current expected credit losses (CECL) model, which was introduced in Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. They discuss background on the standard, when it applies, and why it is important.
14 つのエピソード
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