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Credit Losses: Introduction to the CECL Model [Video]

Credit Losses: Introduction to the CECL Model

Does the thought of CECL have you searching for a way to predict the future? No time machines needed here!
This is the introductory video from GAAP Dynamics’ eLearning Module on the CECL model. Does the thought of implementing CECL have you searching for a way to predict the future? No time machines needed here! We’ll break down the key concepts of the new current expected credit loss (CECL) model to help bring you back down to Earth. So, let’s go on a journey of ASC 326 to determine the allowance for credit losses (ACL) related to financial instruments measured at amortized cost, including purchased credit deteriorated (PCD) assets.

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