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Arianna Pinello, PhD, CPA, CIA

Home /Arianna Pinello, PhD, CPA, CIA
Featured

ICYMI | Implementing CECL During the Pandemic

Unexpected Consequences Revealed

By  Arianna Pinello, PhD, CPA, CIA and Ernest Lee Puschaver, CPA

June 2022 0

In Brief The much-anticipated and -deliberated changes to the accounting for financial instruments ushered in by ASU-2016-13, Financial Instruments–Credit Losses, happened to take effect during an…

Featured

Implementing CECL During the Pandemic

Unexpected Consequences Revealed

By  Arianna Pinello, PhD, CPA, CIA and Ernest Lee Puschaver, CPA

March 2022 0

In Brief The much-anticipated and -deliberated changes to the accounting for financial instruments ushered in by ASU-2016-13, Financial Instruments–Credit Losses, happened to take effect during an…

Featured

CECL Encounters a ‘Perfect Storm’

Complexity, Crisis, and Uncertainty

By  Arianna Pinello, PhD, CPA, CIA and Ernest Lee Puschaver, CPA

August 2020 0

In Brief After years of deliberation and comment, FASB's long-awaited standard on accounting for credit losses, in the form of ASU 2016-13, was finally issued…

Feature Articles

Accounting for Credit Losses Under ASU 2016-13

Anticipating the Impact on Reporting and Disclosure

By  Arianna Pinello, PhD, CPA, CIA and Ernest Lee Puschaver, CPA

February 2018 0

The method used in determining the appropriateness of an allowance for credit losses (ACL) has been a challenging financial reporting issue for decades. The 2008…

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Our Latest Content

  • Adding Age (A) to DEI Is a Good IDEA February 2023
  • CPAJ News Briefs: FASB, AICPA February 2023
  • Enhancing Employee Resilience February 2023
  • Cybersecurity Resources for Accounting Practices January 2023
  • A Practical Roadmap for Introducing Agility to Certified Public Accounting Firms January 2023












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