On-Demand


1.5 CPE

Fair Value Measurements of Financial Instruments: Current Expected Credit Losses

On-Demand
1.5 CPE

Learning Objectives

Identify similarities and differences between current expected credit losses (CECL) and expected credit losses (ECL).;Recall the key pillars of CECL and how the new standard changes the allowance calculation.;Recall other aspects of CECL, such as purchased financial assets with credit deterioration.

Major Topics

Pillars of CECL;Historical loss period – contractual term;Data aggregation methods;Life cycle losses;Prepayments;Loan commitments

CPE Credits Available

1.5 CPE
1.5
Accounting

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

None

Advanced Preparation

None

Provider

AICPA

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