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Starting in 2023, all entities record credit losses using the current estimate of credit loss (CECL) model, which accelerates the recognition of such losses for all companies, including non-lending institutions and companies with trade accounts and leases receivable. This truly impacts all entities. In this course, we’ll focus on applying the ASC 326 guidance to non-lending institutions. We’ll review the CECL model and discuss how to apply it to trade accounts receivables and lease receivables, as well as the other financial assets which are in the scope of the new guidance. We’ll also review the voluminous disclosures required by ASC 326.
All accounting practitioners subject to AICPA standards
Experience in financial accounting and reporting
None
No
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