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AICPA Conference on Credit Unions 2020

CU2021 - Accounting and Auditing Issues with the Allowance Under Current Economic Environment

Oct 21, 2020 12:55pm ‐ Oct 21, 2020 2:10pm

Standard: $49.00


Understanding the implications of COVID 19, government stimulus, and economic volatility under the incurred loss accounting model.

Learning Objectives:
  • Understand economic and industry trends impacting the incurred loss models
  • Identify accounting rules and implications associated with loan modifications
  • Understand qualitative factor adjustments and monitoring process in a volatile market


Tags: Audit
Category: Concurrent Session (Online)

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