Results 261 to 270 of about 1,161,301 (335)

Generation of two isogenic induced pluripotent stem cell lines derived from a Hispanic individual with Alzheimer's Disease and mosaic for loss of the Y chromosome. [PDF]

Stem Cell Res
Cukier HN, DeRosa BA, Coombs LE, Tang E, Leyva DR, Lazzaro AR, Gu E, Dykxhoorn DM, Haines JL, Pericak-Vance MA, Song YE, Bush WS, Griswold AJ.   +12 more
europepmc   +1 more source

Rare occurrence of pancreatic adenocarcinoma metastasis to the brain. [PDF]

Proc (Bayl Univ Med Cent)
Dao H, Narayan S, Juarez MI, Noorani S, Shamim S.   +4 more
europepmc   +1 more source

Early Behavioral Markers of Loss of Financial Capacity.

JAMA Netw Open
Trendl A, Anwyl-Irvine A, Vomfell L, Abbey E, Stewart N, Atkins D, Llewellyn DJ, Gathergood J, Leake D.   +8 more
europepmc   +1 more source

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Current expected credit loss model adoption

Contemporary Accounting Research
AbstractThe mandatory switch from the incurred loss model to the more forward‐looking current expected credit loss (CECL) model was originally scheduled to begin in 2020. However, when the COVID‐19 pandemic started in early 2020, US regulators made the switch voluntary.
Aurelius Aaron, Xiaoli Jia, Jeffrey Ng, Janus Jian Zhang   +3 more
openaire   +2 more sources

Accounting Treatment of Credit Loss Allowances Amid COVID-19: Current Expected Credit Loss (CECL) Versus IFRS 9 Expected Credit Loss (ECL)

SSRN Electronic Journal, 2020
Shortly before the COVID-19 crisis emerged worldwide accounting standard boards reformed the accounting requirements for the modeling and the accounting of credit loss allowances. The Financial Standards Board (FASB) issues new requirements effective 2020 and the International Accounting Standards Board (IASB) IFRS 9 becoming effective 2018. The crisis
D. Beerbaum
openaire   +2 more sources

Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model

European Accounting Review, 2018
We use a controlled laboratory environment to provide evidence on the potential efficacy of the replacement of the Incurred Credit Loss (ICL) Model of International Accounting Standard (IAS 39) by ...
Mohamed Gomaa, Kiridaran Kanagaretnam, Stuart Mestelman, Mohamed Shehata   +3 more
openaire   +2 more sources

Current Expected Credit Loss: Lessons from 2007-2009

SSRN Electronic Journal, 2018
We use a top-down approach to estimate the amount of credit loss allowances under the current expected credit loss (CECL) methodology during the 2007-2009 financial crisis. The new standard will replace the incurred loss methodology that is used nowadays by banks. We find that CECL would have been highly procyclical had it been in place during the past
Francisco Covas, William Nelson
openaire   +2 more sources

Decision-Usefulness of Expected Credit Loss Information under CECL

SSRN Electronic Journal, 2022
The Financial Accounting Standards Board (FASB) recently replaced the “incurred loss” (IL) model of reporting credit losses with the “current expected credit loss” (CECL) model to improve the timeliness of credit loss information for financial statement ...
Kurt H. Gee, Jed Neilson, Brent Schmidt, Biqin Xie   +3 more
openaire   +2 more sources