Applying the New Expected Credit Loss Model
Total Credits: 2 including 2 Accounting - Technical
- Average Rating:
- 6
- Categories:
- ACPEN Industry Institute | Accounting and Auditing
- Faculty:
- Jennifer Louis, CPA
- Course Levels:
- Basic
- Duration:
- 2 Hours
- License:
- Product Setting: Expires 30 day(s) after program date.
Description
All entities are subject to the new expected credit loss model established by recent GAAP. This course will provide highlights of the latest requirements for measurement, presentation, and disclosure.
Basic Course Information
Learning Objectives- Identify the latest accounting and financial reporting requirements of the expected credit loss model for certain financial instruments
- Recall answers to frequently asked questions related to applying the new requirements to nonpublic entities that aren’t financial institutions
Major Subjects
- Principles behind the new expectation credit loss model
- Acceptable methods for evaluating expected credit loss for certain financial instruments
- Enhanced disclosure requirements common for nonpublic entities
Course Materials
Important CPE Credit Instructions_READ BEFORE WEBCAST UPDATED (442.7 KB) | Available after Purchase |
Applying the New Expected Credit Loss Model Handout (411.7 KB) | Available after Purchase |
Faculty

Jennifer Louis, CPA Related Seminars and Products
President
EMERGENT SOLUTIONS GROUP
Jennifer has over 25 years experience in designing and instructing high-quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success. In 2003 she founded Emergent Solutions Group, which is dedicated to meeting organization’s professional training needs on a project or part-time basis. Jennifer serves a wide variety of clients, including public accounting firms, state CPA societies, private industry corporations, and public sector agencies.Previously Jennifer served as the Director of Audit Product Development at Surgent Professional Education for three years. Prior to that, Jennifer was Executive Vice President/Director of Training Services at AuditWatch, Inc., a highly respected training and audit process consulting firm later acquired by Thomson Reuters. Over her six years at AuditWatch, Jennifer served many roles. She began her career at AuditWatch as Vice President of Product Development. Jennifer also served as an instructor and consultant for the firm’s Audit Productivity Improvement Program (a comprehensive program enabling accounting firms to enhance audit quality and improve audit efficiency), as well as various other training courses. Later, Jennifer was primarily responsible for working with clients to design high-caliber, customized training programs. She led the Training Services Division, which includes AuditWatch University (“core-level” staff training for new hires to managers) and related offerings. She also co-authored the Guide to Value-Added Auditing (Thomson/Practitioners Publishing Company, Fort Worth, TX, July 2001).
Before joining AuditWatch, Jennifer was the Financial/Operational Audit Manager at AARP. While at AARP she served as one of their specially trained facilitators available as a resource throughout the organization for designing and leading strategic meetings and trainings.
Jennifer was also an Audit Manager at Deloitte, in Washington, DC. During her five years with Deloitte, she was a frequent local and national instructor. Jennifer also served as an instructor for the firm’s national “Train the Trainers” program.
Jennifer graduated summa cum laude from Marymount University with a BBA-Accounting. She is currently a member of the American Institute of Certified Public Accountants (AICPA) and is licensed to practice accounting in the Commonwealth of Virginia and North Carolina.Contact Jennifer via email at jlouis@emergentgroup.net, or via LinkedIn
Dates
Mon, Mar 31, 2025 - 12:00pm to 01:46pm PDT
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Tue, Apr 08, 2025 - 10:00am to 11:46am PDT
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Wed, Apr 09, 2025 - 08:00am to 09:46am PDT
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Mon, Apr 21, 2025 - 10:00am to 11:46am PDT
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Tue, May 13, 2025 - 10:00am to 11:46am PDT
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Tue, Jun 10, 2025 - 10:00am to 11:46am PDT
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Wed, Jun 11, 2025 - 08:00am to 09:46am PDT
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Sat, Jun 21, 2025 - 10:00am to 11:46am PDT
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Tue, Jul 08, 2025 - 10:00am to 11:46am PDT
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Tue, Aug 12, 2025 - 10:00am to 11:46am PDT
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Wed, Aug 13, 2025 - 08:00am to 09:46am PDT
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Thu, Aug 21, 2025 - 10:00am to 11:46am PDT
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Tue, Sep 09, 2025 - 10:00am to 11:46am PDT
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Wed, Oct 08, 2025 - 08:00am to 09:46am PDT
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Tue, Oct 14, 2025 - 10:00am to 11:46am PDT
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Tue, Oct 21, 2025 - 10:00am to 11:46am PDT
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Tue, Nov 11, 2025 - 10:00am to 11:46am PST
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Tue, Dec 09, 2025 - 10:00am to 11:46am PST
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Wed, Dec 10, 2025 - 08:00am to 09:46am PST
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Tue, Jan 13, 2026 - 10:00am to 11:46am PST
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Tue, Feb 10, 2026 - 10:00am to 11:46am PST
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Wed, Feb 11, 2026 - 08:00am to 09:46am PST
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Sat, Feb 21, 2026 - 10:00am to 11:46am PST
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Tue, Mar 10, 2026 - 10:00am to 11:46am PDT
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Wed, Apr 08, 2026 - 08:00am to 09:46am PDT
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Tue, Apr 14, 2026 - 10:00am to 11:46am PDT
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Tue, Apr 21, 2026 - 10:00am to 11:46am PDT
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Tue, May 12, 2026 - 10:00am to 11:46am PDT
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Tue, Jun 09, 2026 - 10:00am to 11:46am PDT
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Wed, Jun 10, 2026 - 08:00am to 09:46am PDT
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Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation None
Designed For Anyonne responsible for preparing or attesting upon financial statements
Original Recording Date 2024
Course Developer EMERGENT SOLUTIONS GROUP
Date Added to Catalog 01/2024
Yellow Book Yes
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement
Business Professionals' Network, Inc. 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
Instructional Delivery Method
Group Internet Based
Course Registration Requirements
Online Registration
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
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