Credit Impairment - Mastering FASB Requirements for Current Expected Credit Loss (CECL)

Description

How does the guidance in the new financial instruments standards differ from current GAAP? This webcast addresses that question by examining the core principles of the new standards. The FASB's financial instruments projects reconsider classification and measurement of financial instruments, as well as issues related to impairment of financial instruments. We'll teach accountants in public practice and industry the background, purpose and main provisions of the new financial instruments standards. Specifically, the webcast will address transition guidance, disclosure requirements and implementation guidance.

Date/Time

Friday, June 28, 2019
Registration Time: 8:00am
8:00am – 4:00pm

Add to Outlook calendar

Course Type

On-line Live Vendors

CPE Credit

8.00 hours CPE credit

Field of Study

Accounting

Level of Knowledge

Intermediate

Designed For

Accountants in public practice and industry

Vendor

AICPA

Prerequisites

Experience in the application of accounting standards

Advanced Preparation

None

Highlights

Key Topics

- Transition and implementation guidance

- Classification of financial Instruments

- Measurement of financial instruments

- Impairment of financial assets

Objectives

- Identify changes to FASB ASC 825, Financial Instruments, as a result of the new financial instrument standards on classification and measurement and impairment.

- Recall key points related to the simplification of accounting requirements.

- Recall significant points related to the single credit loss model for financial assets for the recognition of losses.

- Identify related disclosure requirements.

Location

N/A (This is a webcast)
Member Fee $279.00
Non-Member Fee $349.00
Your Price $349.00
View more conferences and courses

Registered for CPE? Log in to download electronic course materials.