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1-2 of 2 results for current expected credit loss (CECL)

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Select article: Benefits and Consequences of CECL-Adoption During COVID-19

Open access

Research article

First published July, 2026

Benefits and Consequences of CECL-Adoption During COVID-19

Xiaoran Jia, Kiridaran Kanagaretnam, Haoyu Zhang

Journal of Accounting,Auditing & Finance

Select article: The Discount Rate Used in the Current Expected Credit Loss Standard Creates Accounting Losses Where There Are No Economic Losses

Available access

Research article

First published April, 2023

The Discount Rate Used in the Current Expected Credit Loss Standard Creates Accounting Losses Where There Are No Economic Losses

Joshua Ronen

Journal of Accounting,Auditing & Finance

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