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Accounting for Credit Losses: Getting to Know CECL (2CR)

06/12/2023     9:00 AM Instructors: Jeffrey L. Sailor, CPA
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  • 0:00:00 Introduction
  • 0:15:05 Navigating the Standard
  • 0:17:54 Provisions
  • 0:20:44 Assets Measured at Amortized Cost
  • 0:27:53 Journey to Find Really Cool Stuff
  • 0:38:51 Initial Measurement
  • 0:46:12 Factors to Adjust Historical
  • 0:50:00 Break
  • 1:00:00 Collective Basis Evaluation
  • 1:01:52 Judgments for Estimations
  • 1:13:47 Weighted-Average Remaining Maturity Method
  • 1:22:08 Off-Balance Sheet Exposures
  • 1:22:59 Subsequent Measurement
  • 1:24:21 Collateral-Dependent Financial Asset
  • 1:31:35 Other Issues
  • 1:32:33 FASB Staff Q&A Topic 326 No.2
  • 1:38:51 Presentation
  • 1:39:34 Disclosures
  • 1:40:20 Available-for-Sale Debt Securities
  • 1:45:12 Targeted Transition Relief
  • 1:45:54 Tips for Implementation

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