On-Demand


1 CPE

Surgent's Accounting and Auditing Credit Losses Under ASC 326

On-Demand
1 CPE

Learning Objectives

  • Identify key components of ASC 326 and the CECL model
  • Recall the scope of ASC 326
  • Identify common models used to estimate credit losses
  • Recall how to transition to ASC 326
  • Recall key presentation and disclosure requirements of ASC 326
  • Recall key approaches to auditing accounting estimates
  • Identify the key provisions of SAS 143

Major Topics

  • Scope and overview of ASC 326
  • Applying ASC 326 and the CECL model
  • Transitioning to ASC 326
  • Presentation and disclosure requirements of ASC 326
  • Auditing accounting estimates
  • Key changes to auditing estimates due to the issuance of ASC 326

CPE Credits Available

1 CPE
1
Accounting

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Accounting & Auditing
  • Peer Review

Prerequisites

None

Advanced Preparation

None

Intended Audience

Accountants who have an intermediate level of audit experience

Provider

Surgent CPE

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