Financial Instruments: Credit Losses (ASC Topic 326) & Current Expected Credit Loss (CECL) Model Webinar
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Overview
Are you looking for a comprehensive update on the most recent changes to US financial reporting? This webinar will bring you up to date on the latest FASB pronouncements, and answer all of your questions about:
- Applying the latest rules to your company’s financial statements
- Implementing recent FASB updates
- Anticipating future developments
- Lease accounting
- SPACs
- Auditing updates
- Identifying COVID-19 issues
Objective
To update CPAs and other financial professionals on the latest developments in financial reporting from the FASB. You’ll learn how to apply all the most recent pronouncements effectively and efficiently, and get an overview of the latest SASs and other current auditing issues.
Emphasis
- Accounting Standards
– ASUs Effective in 2021 & Beyond
– Topic 350: Goodwill
– Topic 842: Leases
– Topic 326: Current Expected Credit Losses
– Topic 815: Reference Rate Reform—LIBOR Transition
– Topic 321: Investments
– Topic 260: Equity Transactions
– Subtopic 470-20: Convertible Instruments & Debt
– Topic 805: Business Combinations & Collaborative Agreements
– Topic 832: Government Assistance
– Topic 740: Accounting for Income Taxes
– Topic 815: Hedge Accounting
– Topic 944: Insurance Contracts
– Subtopic 715-20: Benefits Plans
– Topic 810: Variable Interest Entities
– Codification Improvements
– Topic 470: SEC Items
– Topic 606: Non-Public Company Issues
– Subtopic 350-40: Cloud Computing
– Subtopic 926-20: Movie & TV Issues
– Topic 805: Not-for-Profit Entities - Proposed Accounting Standards Update
– Interim reporting
– FV measurement of equity securities
– Supplier finance programs
– Deferral of sunset date - Proposed ASUs Cancelled
– Simplifying the classification of debt - FASB Projects
- Non-GAAP Measures
– IPOs
– SEC comments and prohibitions
– Center for Audit Quality (CAQ) guidance
– SEC Chief Accountant comments - Climate Change Accounting & Disclosure Proposals
– Creation of the ISSB
– SEC’s proposed climate rule - Leases
– Lease Capitalization Process - Special Purpose Acquisition Companies (SPACs)
- Auditing Update
– Statements on auditing standards
– Auditor lease issues
View Dates
| Date | Time | Subscriptions | Register |
|---|---|---|---|
| Mon, Nov 9, 2026 Code WA116KCPR01026 | 8:30 AM – 5:00 PM ET | Register | |
| Tue, Nov 17, 2026 Code WA116KCPR01126 | 8:30 AM – 5:00 PM ET | Register | |
| Thu, Nov 19, 2026 Code WA116KCPR01226 | 8:30 AM – 5:00 PM ET | Register | |
| Tue, Nov 24, 2026 Code WA116KCPR03126 | 8:30 AM – 5:00 PM PT | Register | |
| Wed, Nov 25, 2026 Code WA116KCPR02026 | 8:30 AM – 5:00 PM CT | Register | |
| Tue, Dec 1, 2026 Code WA116LCPR01026 | 8:30 AM – 5:00 PM ET | Register | |
| Wed, Dec 9, 2026 Code WA116LCPR01126 | 8:30 AM – 5:00 PM ET | Register | |
| Fri, Dec 11, 2026 Code WA116LCPR03026 | 8:30 AM – 5:00 PM PT | Register | |
| Fri, Dec 18, 2026 Code WA116LCPR03126 | 8:30 AM – 5:00 PM PT | Register | |
| Mon, Dec 21, 2026 Code WA116LCPR02026 | 8:30 AM – 5:00 PM CT | Register | |
| Fri, Jan 1, 2027 Code WA116ACPR01027 | 8:30 AM – 5:00 PM ET | Register | |
| Sun, Jan 10, 2027 Code WA116ACPR03027 | 9:00 AM – 5:30 PM PT | Register | |
| Tue, Jan 12, 2027 Code WA116ACPR02027 | 8:30 AM – 5:00 PM CT | Register | |
| Tue, Jan 19, 2027 Code WA116ACPR03127 | 8:30 AM – 5:00 PM PT | Register | |
| Thu, Feb 11, 2027 Code WA116BCPR01027 | 8:30 AM – 5:00 PM ET | Register | |
| Wed, Feb 17, 2027 Code WA116BCPR03027 | 8:30 AM – 5:00 PM PT | Register |
Prerequisite
None
Level of Knowledge
Overview
CPE Credits
8
Hours
NASBA Field of Study
Accounting