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Current Expected Credit Loss  

CATEGORY: Accounting & Auditing
COURSE ID: CLCECL, VERSION 1.00
(6)
Online & Mobile
1 CPE Credits
Level: Update

While GAAP has used the incurred loss model in the past, beginning with the application of ASU 2016-13, it moves to a new model the current expected credit loss model. Those impacted are not just financial institutions, but any entity with trade receivables, meaning the effects of the standard will be far reaching. Kurt Oestriecher, CPA, looks at the current expected credit loss model and what it will mean for smaller entities.

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