NAA2422. CECL for Non-financial Institutions Considerations - Lessons Learned

Attend this session to learn insights, lessons, and best practices related to the implementation of the FASB’s credit impairment model for financial assets based on current expected credit losses (CECL) at non-financial institutions. The application of CECL to non-banks had broad impacts and practitioners will benefit from seeing how others handled the implementation challenges.

Learning Objectives:

• Assess technical literature and other practice guidance relevant to addressing the topics covered in this session.
• Interpret significant lessons related to the implementation of the current expected credit loss model at non-financial institutions.
• Evaluate the impacts of the current expected credit loss model on recognition, measurement and disclosure.