Title: What Private and Small Reporting Companies Can Expect from 2023 CECL
Duration: 1 hour
In 2016, The Financial Accounting Standards Board (FASB) established new credit loss accounting standards, Current Estimated Credit Losses (CECL).
Now that public entities have adopted CECL for loans and held-to-maturity debt securities (stated in sub-topic 326-20 in topic 326: Credit Losses for Financial Instruments) and for available-for-sale debt securities (sub-topic 326-30 of the same accounting standard), private entities are gearing up to adopt these methods and can draw lessons to avoid overstating credit losses and check that their solutions are efficient and complete.
S&P Global Market Intelligence has teamed with fixed income technology and analytics provider, RiskSpan, to offer this webinar.
In this webinar, we will discuss: