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Does CECL apply to NFPs?
Not-for-Profit
Webcast

Does CECL apply to NFPs?

Join industry experts to learn what the current expected credit loss (CECL) model applies to and understand the path to a CECL allowance.

$0 - $142
Do you have an AICPA membership? Log in to apply your member discount.

Format

Webcast

Date

Dec 13, 2023

NASBA Field of Study

Accounting

Level

Intermediate

CPE Credits

2

Author(s)

Chris Stanz, Jennifer Casacchia

Availability

3 months

Product Number

WC4107567

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 Business & partner 
Product Details

Current expected credit loss standard

In this session of the Not-for-Profit Section's monthly webcast series, industry experts discuss upcoming changes due to the current expected credit loss (CECL) standard, including:

  • Future considerations that not-for-profit organizations should evaluate
  • Additional disclosures to help users understand how credit losses are estimated

Key Topics

  • Who and what is affected by CECL
  • What is scoped out for CECL
  • Estimation requirements and approaches for CECL
  • Presentation and disclosure requirements of CECL

Learning Outcomes

  • Analyze changes that will occur because of CECL accounting standard updates.
  • Identify how CECL accounting standard updates may affect not-for-profit organizations.
  • Determine considerations not-for-profit organizations should evaluate in advance of the adoption date of this guidance.

Who Will Benefit

  • Individuals with knowledge of or interest in the not-for-profit industry
  • Accounting and finance professionals
Credit Info
CPE Credits
2
NASBA Field of Study
Accounting, Auditing
Level
Intermediate
Prerequisites
Knowledge of the not-for-profit industry
Access
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
Duration
2 hrs
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
$142.00
AICPA Members
$118.00
NFP Section Members
$0.00

Group ordering for your team

2 to 5 registrants

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Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Speakers
Chris Stanz
Chris is the Managing Principal of National Assurance with CLA. In this role, she oversees the national assurance technical group and service assurance leaders and is responsible for several aspects of A & A quality control, including the assurance services second review process, acquisition integration, assurance learning, development and maintenance of assurance methodologies and technologies, as well as certain other specialty areas. She works with others to implement and monitor the various aspects of the firm's A & A quality system throughout the firm. She has over 25 years of experience with the firm and has provided auditing and consulting services to a variety of clients with a focus on nonprofit and affordable housing organizations as well as single audits.
Jennifer Casacchia
CPA
Jennifer Casacchia, CPA, is a director with Sikich LLP’s not-for-profit and higher education practices team at the firm’s headquarters in Naperville, Illinois. She has more than 20 years of experience working extensively with a variety of not-for-profit organizations, including associations, cultural and social service organizations, educational institutions, and others. Jennifer is a member of the Illinois CPA Society and serves as a member of the Illinois CPA Society’s Not-for-Profit Content Advisory Group and Not-for-Profit Organizations Committee. Jennifer holds a bachelor’s degree in accounting from North Central College. She is a licensed CPA in the state of Illinois.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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Does CECL apply to NFPs?
Dec 13, 2023
Select from the following options:
Dec 13, 2023
6pm – 8pm GMT
Nonmember Price
$142.00
Price excluding sales tax
$142.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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