Accounting Standards Codification (ASC) 326 – Current Expected Credit Losses (CECL)

<p>This course, presented by the Google Technical Accounting team, focuses on the current status of Alphabet&rsquo;s CECL accounting model. It is geared toward Googlers in Accounting, Finance, and Business. Topics in this course includes:</p>

<ul>

<li>CECL scope and requirements</li>

<li>The AFS debt securities model and when it&rsquo;s appropriate to use it</li>

<li>Impact on Alphabet</li>

<li>Operational accounting and ICFR aspects</li>

</ul>

<p><b>Note:</b>

This course content is provided by Google and Illumeo is the CPE credit provider.</p>