Tom Van Lenten, CPA, CFO Consulting Partners LLC This is the second in the CFO Consulting Partners series of articles analyzing the new FASB Standard on accounting for credit losses (ASU 2016-13). Click here for the first article in the series. It has been more than a year since the FASB issued ASU 2016-13 Click here for… Continue reading The CECL Approach, 2 of 3