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Implementing the FASB’s New Financial Instrument Standard on Credit Losses (CECL) Workshop 2018

Chair(s): George M. Wilson

Practice Area: Accounting and financial reporting, Accounting standards

Published: Nov 2018 i Other versions can be found in the Related Items tab.
ISBN: N/A
PLI Item #: 241284

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Front Matter
Faculty Bio
Table of Contents
Chapter 1. Financial Accounting Foundation, FASB Accounting Standards Codification®, Subtopic 326-10, Financial Instruments: Credit Losses—Overall
Chapter 2. PwC, In Depth, No. US2016-07, The FASB’s New Financial Instruments Impairment Model: Accounting and Disclosure Considerations (July 11, 2016)
Chapter 3. KPMG, KPMG CECL Survey 2017, CECL Implementations Gather Steam Amid Uncertainty (2017)
Chapter 4. Financial Accounting Foundation, FASB Accounting Standards Codification®, Subtopic 326-20, Financial Instruments: Credit Losses—Measured at Amortized Cost
Chapter 5. Stephen McKinney and Jon Howard, Deloitte & Touche LLP, Heads Up, Volume 23, Issue 18, Great Expectations: FASB Issues Final Standard on Accounting for Credit Losses (June 17, 2016)
Chapter 6. EY, Technical Line, No. 2016-24, A Closer Look at the New Credit Impairment Standard (October 12, 2016)
Chapter 7. PwC, In Depth, No. US2018-08, How the Credit Impairment Standard Impacts Non-Financial Services Companies (June 11, 2018)
Chapter 8. Deloitte, Allowance for Loan and Lease Losses: The Road Ahead with the Current Expected Credit Losses (CECL) Approach
Chapter 9. Financial Accounting Foundation, FASB Accounting Standards Codification®, Subtopic 326-30, Financial Instruments: Credit Losses—Available-for-Sale Debt Securities
Chapter 10. Financial Accounting Standards Board (FASB), Financial Instruments—Credit Losses, Measurement of Credit Losses on Financial Instruments, Transition Resource Group (TRG) Meeting, Agenda (June 12, 2017)
Chapter 11. Financial Accounting Standards Board (FASB), Financial Instruments—Credit Losses, Measurement of Credit Losses on Financial Instruments, Transition Resource Group (TRG) Meeting, Agenda (June 11, 2018)
Chapter 12. Financial Accounting Standards Board (FASB), Financial Instruments—Credit Losses, Measurement of Credit Losses on Financial Instruments, Transition Resource Group (TRG) Meeting, Agenda and Memo (April 1, 2016)
Chapter 13. Grant Thornton LLP, New Developments Summary, NDS 2018-08, Transition Resource Group for Credit Losses: Summary of Issues as of June 11, 2018 (July 10, 2018)
Chapter 14. Deloitte, Practical Insights on Implementing IFRS 9 and CECL

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