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