Brian Duffy

 Brian Duffy

December 13, 2024 | The Legal Intelligencer

AU 326, CECL and Calculating Loss Under GAAP

Over the last eight years (longer if one were to consider the events, initial inquiries, comments and processes that got us there), there has been a significant shift surrounding how to account for losses embedded in financial assets.

By Brian Duffy

4 minute read


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