The Expanding Role of Disclosures

CECL will require additional disclosures in respect to your allowance models, methodologies and assumptions. Presenters for this session will offer specifics. Rahul Gupta authored much of this content during his time with FASB and Dorsey Baskin will deliver explicit examples of the disclosures and what they mean to CECL practitioners.


Dorsey Baskin is recently retired from the National Professional Standards Group of Grant Thornton LLP and serving as a consultant with  MST Advisory. His roles at Grant Thornton included national leadership of the firm’s innovation function, technical accounting and audit advisor for the banking industry audit and consulting practice, and national professional practice director.

Rahul Gupta is a Partner in the National Professional Standards Group (NPSG) of Grant Thornton LLP. He assists engagement teams and clients with technical accounting issues and monitors current accounting developments, under both U.S. GAAP and IFRS. Rahul is also involved in developing firm’s thought leadership on accounting issues, including liaising with Financial Accounting Standards Board (FASB), International Accounting Standards Board (IASB), AICPA and Securities and Exchange Commission (SEC). He was a staff member at FASB from 2011 through 2015, first as a practice fellow and then as a senior project manager.