Webinar: Applying the CECL Credit Loss Standard to Non-Banking Situations

WS839  |  Course  |  Update  |  Scheduled

Description

The effective date for private companies of ASC 326, Credit Losses, is rapidly approaching. Staring in 2023, all entities will be recording credit los

Credits

Number of Credits Type of Credits
2.00 Auditing
2.00 Accounting

Designed For

All accounting practitioners subject to AICPA standards

Prerequisites

Experience in financial accounting and reporting

Highlights

  • Overview of ASC 326, Credit Losses
  • Application of ASC 326 to non-lending institutions
  • CECL transition and disclosures
  • Audit considerations related to the adoption and ongoing accounting for CECL

Objectives

  • Identify the key provisions of ASC 326
  • Recall how to apply these provisions to trade and lease receivables
  • Recall the disclosure requirements for CECL
  • Identify approaches to audit the transition to and ongoing accounting for CECL

Preparation

None

Notes

This webinar is provided by Surgent. After registering for the course, you will receive an email from Surgent with instructions for logging in to the webinar and obtaining your eMaterials.

You may confirm that your computer meets the minimum requirements by visiting: https://www.surgentcpe.com/webinartest/.

Prices

Member (Early Bird)
$159.00
Non-Member (Early Bird)
$159.00
Member
$159.00
Non-Member
$159.00
Your Price: $159.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.