Equipment Leasing and Finance Association - Equiping Business for Success
Equipment Leasing & Finance
Financial Watch

Considerations for Implementing Current Expected Credit Losses

October 2019

This article focuses on accounting for Allowance for Credit Losses (ACL) under the Current Expected Credit Losses (CECL) Standard (ASC Topic 326), including the recent FASB developments as well as considerations for implementing the standard.

To read article, please log in here.

Categorized With:

  • LEASE ACCOUNTING