What Are We Waiting For?

The one-year anniversary of ASU 2016-13 is within sight. While we have learned much about expected credit loss, there remain large gaps in understanding how to estimate the allowance under the new standard. This session will address some of the unknowns and provide insight on what and when we might learn about them.


Graham Dyer, a Grant Thornton Partner, is a member of FASB’s CECL Transition Resource Group and the IASB’s IFRS 9 Impairment Transition Group (ITG).

Rahul Gupta returns to the presentation platform for his second session of the day to share insights as a FASB member and project manager throughout the development of CECL.