EPISODE · Nov 27, 2023 · 8 MIN
Decoding CECL: An Overview of the Financial Reporting Changes
from The Herbein Conversation · host Herbein + Company, Inc.
In this episode, we examine Current Expected Credit Losses (CECL) with Kaitlyn Schappell, senior manager in Herbein's assurance practice. CECL is a new accounting standard introduced by the Financial Accounting Standards Board, which will replace the current incurred loss model with an expected loss credit loss model, aiming to provide a more forward-looking approach to assessing credit risk.
What this episode covers
In this episode, we examine Current Expected Credit Losses (CECL) with Kaitlyn Schappell, senior manager in Herbein's assurance practice. CECL is a new accounting standard introduced by the Financial Accounting Standards Board, which will replace the current incurred loss model with an expected loss credit loss model, aiming to provide a more forward-looking approach to assessing credit risk.
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Decoding CECL: An Overview of the Financial Reporting Changes
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