Episode Synopsis "Current Expected Credit Losses (CECL) Model – Part 1 of 5"

In this episode of The GAAP Reporter, host Kara Peterson talks with Jason Kalies to kick off a five-part mini-series on the FASB’s current expected credit losses (CECL) model, which was introduced in Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. They discuss background on the standard, when it applies, and why it is important.

Listen "Current Expected Credit Losses (CECL) Model – Part 1 of 5"

More episodes of the podcast The GAAP Reporter

• Leases – Part 3 of 3
• Leases – Part 2 of 3
• Leases – Part 1 of 3
• Current Expected Credit Losses (CECL) Model – Part 5 of 5
• Current Expected Credit Losses (CECL) Model – Part 4 of 5
• Current Expected Credit Losses (CECL) Model – Part 3 of 5
• Current Expected Credit Losses (CECL) Model – Part 2 of 5
• Current Expected Credit Losses (CECL) Model – Part 1 of 5
• Accounting for Income Taxes – Part 5 of 5
• Accounting for Income Taxes – Part 4 of 5
• Accounting for Income Taxes – Part 3 of 5
• Accounting for Income Taxes – Part 2 of 5
• Accounting for Income Taxes – Part 1 of 5
• Accounting Effects of a Change to the Federal Funds Rate