Kathy Haines Archives | Beacon CPA https://perkinsaccounting.com/listed_author/kathy-haines/ Portland & Vancouver Accounting Firm Tue, 13 Feb 2024 19:47:18 +0000 en-US hourly 1 https://wordpress.org/?v=6.7.1 https://perkinsaccounting.com/wp-content/uploads/2021/01/favicon.ico Kathy Haines Archives | Beacon CPA https://perkinsaccounting.com/listed_author/kathy-haines/ 32 32 CECL Accounting 101: A Comprehensive Guide to the Current Expected Credit Loss Model https://perkinsaccounting.com/blog/cecl-accounting-101/ Tue, 13 Feb 2024 19:47:18 +0000 https://perkinsaccounting.com/?p=7840 In 2016, the Financial Accounting Standards Board (FASB) issued new accounting guidance to estimate credit losses on financial assets. Privately...

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