After completing this course, the learner should be able to:
- Identify the scope and definitions under ASC 326 Financial Instruments – Credit Losses
- Identify changes from ASU 2016-13, and subsequent ASUs, compared to legacy GAAP
- Apply the concepts under ASC 326 Financial Instruments – Credit Losses
Michael (“Mike”) Brown’s extensive experience confirms his presence as a leader in the accounting community—with a commitment for student success and a passion for teaching. For over 15 years, Mike has been a senior national instructor with Becker Professional Education. He has reached 167,000 individual students—just since February of 2019—in Becker’s CPA and CMA Review courses and countless more through his presentations at conferences, firms, universities and in the online community. Mike’s teaching is enhanced by his vast accounting experience in many industries, including manufacturing, financial, retail, real estate and service. In addition to the CPA Review, CMA Review and CPE courses he teaches at Becker, Mike is an adjunct professor in accounting at Franklin University. He also recently completed a term on the Beta Alpha Psi Board of Directors. Mike graduated from the University of Virginia with a Bachelor of Science in Commerce and a Master of Science in Accounting. He is a licensed CPA in the State of North Carolina, currently residing in Raleigh with his wife and two children.
A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823