PropertyValue
?:abstract
  • After years of deliberation and comment, FASB s long-awaited standard on accounting for credit losses, in the form of ASU 2016-13, was finally issued in 201 6 and became effective in 2020 The implementation of this complex and controversial standard has coincided with the unprecedented COVID-19 pandemic and historical macroeconomic uncertainty-a perfect storm of factors This article reviews recent disclosures to analyze the impact the new guidance has had on reporting for credit losses
is ?:annotates of
?:creator
?:journal
  • CPA_Journal
?:license
  • unk
?:publication_isRelatedTo_Disease
?:source
  • WHO
?:title
  • CECL Encounters a \'Perfect Storm\': Certified Public Accountant
?:type
?:who_covidence_id
  • #830011
?:year
  • 2020

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