AICPA CECL Practice Aid
Resources
AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
92317580-government-insight-3000x2000
Resources

AICPA CECL Practice Aid

3 years ago · 5.5 MB Download

Resource

available

AICPA Practice Aid: Allowance for credit losses includes audit considerations with a focus on loans measured at amortized cost for depository and lending institutions as well as insurance companies.

This practice aid has been developed to help auditors in their communications with both management and audit committees as they address FASB Accounting Standards Update (ASU) No. 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, and to provide auditors with information that may help them improve the effectiveness and efficiency of their audits and practices.

Download the cecl-audit-practice-aid

File name: cecl-audit-practice-aid.pdf

What did you think of this?

Every bit of feedback you provide will help us improve your experience

What did you think of this?

Every bit of feedback you provide will help us improve your experience

Related content