Current Expected Credit Losses (CECL) Model – Part 4 of 5

Current Expected Credit Losses (CECL) Model – Part 4 of 5

The GAAP Reporter

06/09/2019 12:37PM

Episode Synopsis "Current Expected Credit Losses (CECL) Model – Part 4 of 5"

In this episode of The GAAP Reporter, host Kara Peterson continues the discussion with Jason Kalies on the FASB’s current expected credit losses (CECL) model. They talk about measuring credit losses under CECL on an ongoing basis each reporting period, a few unique elements that could affect management’s evaluation, and considerations for available-for-sale debt securities.

Listen "Current Expected Credit Losses (CECL) Model – Part 4 of 5"

More episodes of the podcast The GAAP Reporter