CPE Course Applying the CECL Credit Loss Standard to Non-Banking Situations

June 10, 2022

1:00PM — 4:30PM

Location

Member Price $139.50

Non-member Price $189.50

Curriculum Accounting, Auditing

Field of Interest Accounting and Auditing

Level Update

Designed For

All accounting practitioners subject to AICPA standards

4.00 credits

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Objective

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

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