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Current Expected Credit Losses (CECL) Model – Part 4 of 5
Manage episode 312896769 series 3251006
In this episode of The GAAP Reporter, host Kara Peterson continues the discussion with Jason Kalies on the FASB’s current expected credit losses (CECL) model. They talk about measuring credit losses under CECL on an ongoing basis each reporting period, a few unique elements that could affect management’s evaluation, and considerations for available-for-sale debt securities.
14 つのエピソード
Manage episode 312896769 series 3251006
In this episode of The GAAP Reporter, host Kara Peterson continues the discussion with Jason Kalies on the FASB’s current expected credit losses (CECL) model. They talk about measuring credit losses under CECL on an ongoing basis each reporting period, a few unique elements that could affect management’s evaluation, and considerations for available-for-sale debt securities.
14 つのエピソード
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