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2. Current Expected Credit Losses - Wikipedia

   en.wikipedia.org/wiki/Current_Expected_Credit_Losses

   Current Expected Credit Losses (CECL) is a credit loss accounting standard (model) that was issued by the Financial Accounting Standards Board on June 16, 2016. [1] CECL replaced the previous Allowance for Loan and Lease Losses (ALLL) accounting standard. The CECL standard focuses on estimation of expected losses over the life of the loans ...

3. Accounting Standards Codification - Wikipedia

   en.wikipedia.org/wiki/Accounting_Standards...

   The three primary goals of the codification are "simplify user access by codifying all authoritative U.S. GAAP in one spot, ensure that the codification content accurately represented authoritative U.S. GAAP as of July 1, 2009, and to create a codification research system that is up-to-date for the released results of standard-setting activity."

4. Fin 48 - Wikipedia

   en.wikipedia.org/wiki/Fin_48

   FIN 48 (mostly codified at ASC 740-10) is an official interpretation of United States accounting rules that requires businesses to analyze and disclose income tax risks. It was effective in 2007 for publicly traded entities, and is now effective for all entities adhering to US GAAP.

5. Types of business lines of credit - AOL

   www.aol.com/finance/types-business-lines-credit...

   Business credit cards tend to have high APRs, such as 18 percent to 25 percent. Invoice financing: This loan pays you an advance based on your unpaid invoices from clients, up to 90 percent of the ...

6. What is a business line of credit and how does it work? - AOL

   www.aol.com/finance/business-line-credit-does...

   To get an unsecured business line of credit, your business will need a solid financial profile (e.g., good credit score, at least two years in business, consistent or growing annual revenue).

7. List of FASB pronouncements - Wikipedia

   en.wikipedia.org/wiki/List_of_FASB_pronouncements

   This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...