What’s at stake for companies in the consumer industry? The Financial Accounting Standard Board’s (FASB’s) current expected credit loss (CECL) standard takes efect for entities that are …

Transparency increases, comparability remains challenging With fourth-quarter earnings season behind us, the nature and extent of some new CECL disclosures have provided some long …

The CECL parallel run is critically important and should be well-defined now There is universal agreement that implementing the Financial Accounting Standards Board’s (FASB) new …

CECL guidance is principles-based; the standard’s implementation will evolve based on regulatory points of view and industry practice. Some things, however, should be considered givens: …

2019 Bloomberg Tax and Deloitte CECL Survey* Current expected credit loss standard (CECL) implementation isn’t just for banks. Any business that holds trade receivables, contract assets, …

The CECL model’s approach to PCD assets eliminates this asymmetrical treatment in cash flow changes. However, in a manner consistent with current practice, the CECL model precludes …

During the meeting, the Board tentatively decided to (1) approve a new “two-bucket” framework for determining the efective dates for future major accounting standards and (2) amend the …

会計情報Accounting, Tax & Consulting 四半期報告書(第2 1 Web3.0 示に関する留意事項四半期)の開会計上の見積りに関する実務上の諸論点シリーズ 第固定資産の減損会計(資産のグルー …

The current landscape There is limited precedent into how COVID-19 will impact the financial markets. Drawing on experience with past major events, including the credit crisis, it is …

Executive Summary 2020-21 Capital and Risk Management Survey The 2020 Crisis has evolved to a pivotal point in 2021 – a juncture of cautious optimism, RoC concern, strategic …