{"id":1614,"date":"2019-11-22T07:56:32","date_gmt":"2019-11-22T12:56:32","guid":{"rendered":"https:\/\/seci.wpenginepowered.com\/?p=1614"},"modified":"2019-11-22T07:56:32","modified_gmt":"2019-11-22T12:56:32","slug":"final-asu-to-defer-implementation-dates-for-fasbs-cecl-lease-hedging-and-insurance-standards","status":"publish","type":"post","link":"https:\/\/seciblog.pli.edu\/index.php\/final-asu-to-defer-implementation-dates-for-fasbs-cecl-lease-hedging-and-insurance-standards\/","title":{"rendered":"Final ASU to Defer Implementation Dates for FASB\u2019s CECL, Lease, Hedging and Insurance Standards"},"content":{"rendered":"<p>As we mentioned in our quarterly Newsletter, during the late summer the FASB had decided to defer the implementation date for its CECL, Leases, Hedging and Long Duration Insurance Contracts standards for certain types of entities.\u00a0 On November 15, 2019 the final standard for this change was issued.\u00a0 You can find a <a href=\"https:\/\/www.fasb.org\/cs\/Satellite?c=FASBContent_C&amp;cid=1176173776362&amp;pagename=FASB%2FFASBContent_C%2FNewsPage\">press release and links to the final ASU here<\/a>.\u00a0 The press release includes this table summarizing the changes:<\/p>\n<p><a href=\"https:\/\/seciblog.pli.edu\/wp-content\/uploads\/Screen-Shot-2019-11-19-at-6.52.02-AM.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1613\" src=\"https:\/\/seciblog.pli.edu\/wp-content\/uploads\/Screen-Shot-2019-11-19-at-6.52.02-AM.png\" alt=\"Screen Shot 2019-11-19 at 6.52.02 AM\" width=\"698\" height=\"733\" \/><\/a><\/p>\n<p>As always, your thoughts and comments of <strong>celebration<\/strong> are welcome!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As we mentioned in our quarterly Newsletter, during the late summer the FASB had decided to defer the implementation date for its CECL, Leases, Hedging and Long Duration Insurance Contracts standards for certain types of entities.\u00a0 On November 15, 2019 the final standard for this change was issued.\u00a0 You can find a press release and &hellip; <a href=\"https:\/\/seciblog.pli.edu\/index.php\/final-asu-to-defer-implementation-dates-for-fasbs-cecl-lease-hedging-and-insurance-standards\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">Final ASU to Defer Implementation Dates for FASB\u2019s CECL, Lease, Hedging and Insurance Standards<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[242],"tags":[],"coauthors":[154],"class_list":["post-1614","post","type-post","status-publish","format-standard","hentry","category-reporting"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/1614","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/comments?post=1614"}],"version-history":[{"count":0,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/1614\/revisions"}],"wp:attachment":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/media?parent=1614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/categories?post=1614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/tags?post=1614"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/coauthors?post=1614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}