Error loading player: No playable sources found

NAA2339

CECL Implementation at Non-Financial Institutions

Date
June 8, 2023
$4900
Standard Price
This product is also available as part of the following products:
Thumbnail for Advanced Accounting and Auditing (as part of AICPA & CIMA ENGAGE 2023)
This includes sessions from the conference: Advanced Accounting and Auditing (as part of AICPA & CIMA ENGAGE 2023)
Thumbnail for AICPA & CIMA ENGAGE 2023
This includes sessions from AICPA & CIMA ENGAGE 2023:

Attend this session to learn about key aspects of the FASB’s new credit impairment model for financial assets based on current expected credit losses (CECL) typically applicable for non-financial institutions. Topics covered include how the CECL model differs from the legacy impairment model, which financial assets are impacted, and what does CECL mean for the evaluation of trade receivables. Get up to speed on a new standard becoming effective for private companies in calendar year 2023.

Learning Objectives

  • Assess technical literature and other practice guidance relevant to addressing the topics covered in this session.
  • Interpret significant points related to the credit loss model for financial assets for the recognition of losses.
  • Evaluate related disclosure requirements.

Speakers

Speaker Image for Thomas Groskopf
Technical Director - Center for Plain English Accounting, AICPA & CIMA/Barnes, Dennig & Co., Ltd
Speaker Image for Jason Brodmerkel
Sr. Manager - Accounting Standards, Co-Chair DIEP, AICPA & CIMA

Moderator

Speaker Image for Robert Durak
CPEA Technical Director, Center for Plain English Accounting

Related Products

Thumbnail for Employee Benefit Plan Audit Update
Employee Benefit Plan Audit Update
If you audit employee benefit plans, you do not want to miss this session! This session will discuss recent audit and accounting standards relevant to employee benefit plan audit engagements, including identifying applicable auditing standards for 2022 plan audits and those that will be effective i…
Thumbnail for How to Incorporate DEI Competencies to Maintain Employee Accountability (All Tracks)
How to Incorporate DEI Competencies to Maintain Employee Accountability (All Tracks)
Embracing diversity and practicing inclusion is critical to the success of your firm. Inclusion happens when people feel like they experience a sense of belonging within their organization…
Thumbnail for Top Accounting & Auditing FAQs
Top Accounting & Auditing FAQs
This session covers frequently asked A&A questions asked by AICPA members through the AICPA's Technical Hotline and CPEA in the areas of accounting, financial reporting, audit, compilation, and review engagements, with a focus on private company issues…
Thumbnail for What are Power Skills and Why are they Important for Women (All Tracks)
What are Power Skills and Why are they Important for Women (All Tracks)
Once called “soft skills,” power skills are vital for success for an individual and business alike…

This site uses cookies to store information on your computer. Some are essential to make our site work, others help us improve, the user experience. By using the site, you consent to the placement of these cookies. Visit our Privacy Center to learn more.