The AICPA’s Financial Reporting Executive Committee has issued a working draft of Chapter 8, Programmatic Investments, of the Audit & Accounting Guide: Not-for-Profit Entities, for application of FASB ASC 326, Credit Losses (CECL). This chapter provides guidance and illustrations for the application of CECL to programmatic loans.
We are looking for your informal feedback on this working draft. All comments will be kept confidential and will not be posted on the AICPA Web site. If you would like to provide
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Not-for-Profit Guide: Revisions to Chapter 8, Programmatic Investments, for application of FASB ASC 326, Credit Losses
May 09, 2024 · 270.7 KB Download
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Download the Working Draft NFP Guide - Chapter 8 Programmatic Loans - Marked to 2023 Guide
File name: Working Draft NFP Guide - Chapter 8 Programmatic Loans - Marked to 2023 Guide.pdf
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