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Tags archive: credit loss

Home /Tag: credit loss
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…

August 2018 Issue

ICYMI | The Impact of Assumptions on the CECL Estimate

By  Masha Muzyka, CPA

March 2019 0

As implementation of FASB's new current expected credit loss (CECL) model begins across institutions of all sizes, one of the questions executive management should be…

Featured

The Impact of Assumptions on the CECL Estimate

By  Masha Muzyka, CPA

August 2018 0

As implementation of FASB's new current expected credit loss (CECL) model begins across institutions of all sizes, one of the questions executive management should be…

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…

November 2017 Issue

Tax & Accounting Update

By  CPAJ Staff

December 2017 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Feature Articles

Financial Instruments – Where Are We?

By  Norman Strauss, Mark LaMonte, Susan Cosper, Kirk Silva and Robert Uhl

July 2016 0

The fourth panel of the 15th Annual Financial Reporting Conference assessed the status of recognition and impairment of financial instruments in light of FASB's new…

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  • The ABCs of Worker (Mis-)Classification March 2023
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  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023












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