Webinar: Applying the CECL Credit Loss Standard to Non-Banking Situations
WS992 | 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