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Conference on Credit Unions 2018

CU1802 - Accounting/FASB for Credit Unions, Part 1

Oct 22, 2018 2:05pm ‐ Oct 22, 2018 3:20pm

Standard: $49.00


FASB has issued several final standards over the past few years, including credit losses, recognition revenue and leases, with effective dates beginning in 2019 for most credit unions. This two-part session will help you understand what standards have been issued applicable to credit unions, what proposed standards are forthcoming and the latest thinking from FASB. We will also cover developments from the FASB’s Credit Losses Transition Resource Group (TRG) and discussions held by the AICPA’s Depository Institutions Expert Panel (DIEP) on the FASB’s Current Expected Credit Loss (CECL) model. Join this comprehensive update of the key pronouncements, projects and other developments at FASB and practice matters of interest to credit unions.

  • 1) Learn about latest developments on accounting and financial reporting for credit unions and their auditors, including FASB’s major standards, standards in process and other developments.
  • 2) Understand the latest CECL implementation issues, including discussions at the FASB’s Transition Resource Group (TRG) and the AICPA Depository Institutions Expert Panel (DIEP).


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