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Heads Up — Are your CECL disclosures in good standing? Observations on first-quarter filings

Published on: 22 Jul 2020

This Heads Up summarizes the disclosure trends we observed in our review of public filings of a sample of companies that adopted the new CECL standard as of the first quarter of 2020, including disclosure trends related to the coronavirus disease 2019 (“COVID-19”) pandemic.

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