Current Expected Credit Losses: FASB ASC topic 326, Financial Instruments-Credit Losses, significantly impacts all reporting entities across all industries because it applies broadly to financial instruments, including accounts receivable. It also has far-reaching implications for companies because it impacts operations, data management, and internal controls over financial reporting. This course will offer tips on complying with the guidance and what the appropriate governance is related to the guidance in this Topic.
Objective(s): Participants will be able to:
- Describe the FASB’s financial asset investments approach
- Account for off-balance-sheet credit exposures
- Apply the CECL model
- Properly present and disclose credit loss estimates
- Establish good governance.
Major Subjects: • Financial Accounting Issues
Registration ends October 1, 2023
PRESENTATION HANDOUT/MATERIALS
| Title: | Current Expected Credit Losses |
| Date: | October 3, 2023 |
| Speaker: | Mark Mishler |
| Time: | 8:30 AM – 12:00 PM ET |
| Breaks/Lunch: | 10:30 AM – 10:40 AM ET |
| Zoom Link: | zoom.us/j/95948059518 |
| Customer Support Number: | 866-265-1561 (extension 1) |
Members: Free Non-Members: $75