On Demand1.5 CE Credits
Fair Value Measurements of Financial Instruments: Current Expected Credit Losses
Hosted by Association of International Certified Professional Accountants (AICPA-CIMA)
Dates TBD Online / Virtual
Finance & Insurance
About This Event
This CPE self-study course examines the core principles of the Current Expected Credit Loss (CECL) impairment standard under GAAP and IFRS. Participants will learn the background, purpose, and main provisions of the standard, including differences between CECL and ECL, key pillars of CECL, and how the new standard changes allowance calculations for financial instruments with receivable accounts.
Topics Covered
Regulatory & Legal
Documentation Standards
Leadership & Management
Practice Management / Business
Registration & Fees
Continuing Education
1.5 CE Credits
Accredited by: NASBA
NASBA Field of Study: Accounting, Level: Basic. American Institute of Certified Public Accountants is registered with NASBA as a sponsor of CPE on the National Registry of CPE Sponsors. State Boards of accountancy have final authority on acceptance of individual courses for CPE credit.
Who This Event Is For
Industries
Finance & Insurance