Overview 4.0 Credits ONLINE The final Current Expected Credit Losses (CECL) accounting standard adoption was effective in 2023 for private companies and not-for-profits. Focus on key considerations and implementation guidance for commercial companies whose greatest impact is in the areas of trade accounts receivable and investments in debt securities.
Objectives Understand the core principles of CECL Apply CECL to accounts receivable and debt securities Explain first time adoption Get ready for implementation
Major Topics • The objectives of the CECL model• Notable impacts on trade accounts receivable and debt securities• Key presentation and disclosure requirements• Practical guidance to help you manage a smooth transition based on lessons learned from those who have already adopted the standard• Key requirements of ASC 326• Impacts of CECL on operating companies• First time adoption and transition• Implementation steps
Sessions Please select the appropriate session or option below to continue with your online purchase Wednesday, August 28, 2024 General Sessions E-Materials
