Credit Impairment - Mastering FASB Requirements for Current Expected Credit Loss (CECL) (8 hours)

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Apr 13, 2020

Registration: 7:00 AM / Program: 7:30 AM - 3:30 PM


Member Fee: $0.00
Nonmember Fee: $0.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None


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.

Designed For

Accountants in public practice and industry.


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 Subjects

Transition and implementation guidance

Classification of financial Instruments

Measurement of financial instruments

Impairment of financial assets

This event has already passed. If you have any questions, please contact us at 503-641-7200 or email