On Demand
Fair Value Measurements of Financial Instruments: Current Expected Credit Losses
Hosted by Association of International Certified Professional Accountants (AICPA-CIMA)
Dates TBD Online / Virtual
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.
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