Accounting for Credit Losses: Getting to Know CECL (2CR)
Presented by: Jeffrey L. Sailor, CPA- 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