Decoding CECL: An Overview of the Financial Reporting Changes

Episode 3 of the The Herbein Conversation podcast, hosted by Herbein + Company, Inc., titled "Decoding CECL: An Overview of the Financial Reporting Changes" was published on November 27, 2023 and runs 8 minutes.

November 27, 2023 ·8m · The Herbein Conversation

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Summary

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.

Episode Description

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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