December 13, 2023


Webcast Replay


2 Total CPE Credits

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Does CECL apply to NFPs?

Learning Objectives

*Analyze changes that will occur because of CECL Accounting Standard updates *Identify how CECL Accounting Standard Updates may affect not-for-profit organizations *Determine considerations not-for-profit organizations should Evaluate in advance of the Adoption date of this guidance

Major Topics

• who and what is affected by CECL
• what is scoped out for CECL
• Estimation Requirements and approaches for CECL
• presentation and disclosure
• Requirements of CECL

CPE Credits Available

2
Total CPE
1
Accounting
1
Auditing

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

Knowledge of the not-for-profit industry

Advanced Preparation

None

Intended Audience

*individuals with knowledge of or interest in the not-for-profit industry *Accounting and finance professionals

Provider

AICPA

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