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(1940634) Credit Impairment – Mastering FASB Requirements for Current Expected Credit Loss (CECL)
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How does the guidance in the new financial instruments standards differ from current GAAP? This webcast addresses that question by examining the core principles of the new standards. The FASB’s financial instruments projects reconsider classification and measurement of financial instruments, as well as issues related to impairment of financial instruments. We’ll teach accountants in public practice and industry the background, purpose and main provisions of the new financial instruments stan

9/16/2019
When: 09/16/2019
8:30 AM
Where: Webcast
AICPA
1940634:80ABF418489BDD9D15C60944FA74FB97
United States
Presenter: Mike Umscheid


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Acronym 1940634
CPE 8
Vendor AICPA
Category
Accounting
Level Intermediate
Yellow Book? N
Registration Fees
Members* $279
Non-Members $349

*The Member rate applies to UACPA members and reciprocal state society members. To register online, use the ‘Register’ button above. To register by phone, call the UACPA at 801-466-8022, Monday through Friday, 8am to 4pm.

Course Description

How does the guidance in the new financial instruments standards differ from current GAAP? This webcast addresses that question by examining the core principles of the new standards. The FASB’s financial instruments projects reconsider classification and measurement of financial instruments, as well as issues related to impairment of financial instruments. We’ll teach accountants in public practice and industry the background, purpose and main provisions of the new financial instruments standards. Specifically, the webcast will address transition guidance, disclosure requirements and implementation guidance. Key Topics - Transition and implementation guidance - Classification of financial Instruments - Measurement of financial instruments - Impairment of financial assets

Objectives

  • Identify changes to FASB ASC 825, Financial Instruments, as a result of the new financial instrument standards on classification and measurement and impairment.

- Recall key points related to the simplification of accounting requirements.

- Recall significant points related to the single credit loss model for financial assets for the recognition of losses.

- Identify related disclosure requirements.

Major Topics

- Transition and implementation guidance

- Classification of financial Instruments

- Measurement of financial instruments

- Impairment of financial assets

Designed For:

Prerequisite: Experience in the application of accounting standards

Note: Login instructions will be provided by the webcast vendor.

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