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Ernest Lee Puschaver, CPA

Home /Ernest Lee Puschaver, CPA
January/February 2022

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

  • A Fireside Chat with Joanne S. Barry May 2022
  • CPAJ News Briefs: FASB, PCAOB May 2022
  • Keys to Successful Remote Audits of Not-for-Profit Organizations May 2022
  • SEC Enforcement Actions Support Critical Skills-based Ethics Training May 2022
  • The Four ‘Ps’ of a Successful Business Presentation May 2022












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