CECL

The following 3 items are listed by Content Data.
Articles

CECL and the New AICPA Practice Aid (Part 2): Financial Statement Presentation and Enhanced Financial Statement Disclosures

Part two of our CECL discussion will drill down into requirements intended to ensure that financial statement presentati...
Subscriber Content
Mon, Jun 15, 2020
Articles

Dynamic Markets, Changing Regulations: Is Your Loan Portfolio Management Practice Moving in Step?

This article reviews loan portfolio risk in today’s financial market and identifies four key areas where loan portfolio ...
Subscriber Content
Mon, Feb 3, 2020
Articles

The Journey to Implementation Continues

Under new requirements, credit losses under generally accepted accounting principles (GAAP) move from an “incurred” meas...
Subscriber Content
Mon, Dec 3, 2018