Jul 30, 2019
In this episode of The GAAP Reporter, host Kara Peterson continues the discussion with Jason Kalies on the FASB’s current expected credit losses (CECL) model. They discuss measuring credit losses under CECL, including key inputs and variables used in the model.
Jul 30, 2019
In this episode of The GAAP Reporter, host Kara Peterson continues the discussion with Jason Kalies on the FASB’s current expected credit losses (CECL) model. They discuss the concept of principles-based versus rules-based accounting, the scope of the CECL model, and how impactful the new impairment standard will...
Jul 30, 2019
In this episode of The GAAP Reporter, host Kara Peterson talks with Jason Kalies to kick off a five-part mini-series on the FASB’s current expected credit losses (CECL) model, which was introduced in Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit...
Jul 30, 2019
In this episode of The GAAP Reporter, host Emily Hildebrand talks with Pilar Garcia about proposed amendments intended to simplify the accounting for income taxes. They discuss Proposed Accounting Standards Update No. 2019-700, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, and how it would...
Jul 30, 2019
In this episode of The GAAP Reporter, host Pilar Garcia talks with Emily Hildebrand about proposed changes to the disclosure requirements in Topic 740, Income Taxes. They discuss Proposed Accounting Standards Update No. 2019-500, Income Taxes (Topic 740): Disclosure Framework—Changes to the Disclosure Requirements for...