#Accounting Modifications

[shasat-uk]

CECL Model: Navigating Its Complex Labyrinth Requires Continuous Adaptation and Learning

In December 2019, the Financial Accounting Standards Board (FASB) introduced its Accounting Standards Update on Financial Instruments – Credit Losses (ASC 326), commonly referred to as the Current Expected Credit Loss (CECL) model. This ground-breaking change revolutionized how banks estimate credit losses and carried significant implications for financial institutions and entities with financial assets and net investments in leases.

Despite the passage of several years, numerous organizations continue to grapple with the implementation of the CECL model and refining their approach to adhere to the new accounting standards outlined in this impairment framework. The impact on organizational processes and systems has proven to be substantial, necessitating technical expertise, meticulous planning, and strategic considerations for a successful transition.

In response to the ongoing need for clarity and guidance, Shasat, a distinguished leader in professional education, has introduced a two-day Impairment Workshop. This intensive course is specifically designed to empower professionals with a comprehensive understanding of the CECL model, its proposed implementation, and the challenges encountered during the transition. The workshop will also draw valuable insights from past accounting changes, explore practical and strategic implications of Topic 326, and delve into the regulatory landscape and other significant accounting modifications affecting it.

The workshop will furnish participants with an intricate comprehension of the CECL model, encompassing its scope, objectives, and key components. Attendees will discern the disparities between the incurred loss model and the expected credit loss model, as well as grasp how the new model shapes the landscape for financial institutions.

Comprehensive coverage of credit modeling considerations for various asset classes, alternative modeling options, and the challenges related to data requirements and input variables will be provided. Participants will gain practical experience through group case studies and real-world examples.

A core aspect of the workshop will be the exploration of the accounting and regulatory ramifications stemming from the CECL model. This includes its influence on credit risk management, profitability forecasting, and investor disclosures. The workshop will also touch upon adapting strategies to optimize returns under the novel dimension of forward-looking risk and emerging industry practices.

A thorough examination of implementation issues will be carried out, addressing concerns related to revolving credit instruments, PCD assets for beneficial interests, reasonable expectations, and the utilization of DCF, discount rates, subsequent recoveries, zero expected credit loss factors, refinancing, prepayments, and other challenges. The quantification methodology for the CECL model will also be elucidated, emphasizing the significance of segmentation, synergies between existing and CECL modeling, and the importance of reasonable and supportable forecasts and data. Participants will have the opportunity to apply their knowledge to practical scenarios through group case studies and examples.

Overall, the CECL Workshop by Shasat is meticulously crafted to equip participants with a profound comprehension of the CECL model and its far-reaching impact on financial institutions. It offers hands-on experience through group case studies and real-world examples, enabling professionals to apply their newfound knowledge in practical situations.

For professionals seeking to navigate the complex terrain of the CECL model, Shasat's Impairment Workshop is an invaluable resource for gaining expertise in this critical area of financial accounting.

For those eager to participate in this educational endeavor, here is the schedule of upcoming programs by Shasat. However, we recommend you continue to visit Shasat's website for the most up-to-date program schedules.

Current Expected Credit Loss (CECL) Workshop | GID 23202 | Dallas: Dec. 11-12, 2023

Current Expected Credit Loss (CECL) Workshop | GID 23203 | Chicago: Dec. 6-7, 2023

Current Expected Credit Loss (CECL) Workshop | GID 23205 | Toronto: Dec. 14-15, 2023

Current Expected Credit Loss (CECL) Workshop | GID 23206 | New York: Nov. 20-21, 2023

Current Expected Credit Loss (CECL) Workshop | GID 23207 | Zurich: Nov. 8-9, 2023

Current Expected Credit Loss (CECL) Workshop | GID 23208 | Singapore: Oct. 24-25, 2023

Current Expected Credit Loss (CECL) Workshop | GID 23210 | Miami: Dec. 4-5, 2023

Current Expected Credit Loss (CECL) Workshop | GID 23211 | San Francisco: Dec. 7-8, 2023

Current Expected Credit Loss (CECL) Workshop | GID 23212 | Washington DC: Nov. 3-4, 2023

Current Expected Credit Loss (CECL) Workshop | GID 23200 | Online | In-House | Available on request

 For more details and to enrol in US GAAP Courses, please visit:

https://shasat.co.uk/product-category/us-gaap-courses/

[hey-scully-itsme]

have a mirror selfie with my second attempt at a more-or-less 18th century shirt

[witchofthesouls]

Oh man, I keep thinking about language barriers between Cybertron and the Lost Colonies.

Now I got two separate ideas:

1) War bride with a twist where it's Megatron, the Decepticon Warlord, the Great Slagmaker, gets stolen and hitched since he accidentally enacted a marriage to a potential Mistress of Flame.

Double points if it's a time where he was stuck as a gun, and the Adepti has a kink or significantly used him in combat for X amount of time. Perhaps used his bladed extensions in rituals for another layer of binding themes and forge/forger symbolism.

2) Tarn and Camien Nurse with a Quintesson experiment. Since modern Cybertron doesn't have femmes or newsparks, they only have really ancient writings about the concept, and that's why Phase Seven is considered a legend as Decepticon High Command is still trying to figure out how to expand the population, like every other scientist and politician since the occupation. It has something to do with sparks, though...

The Quintessons, on the other hand, are very well educated on Cybertronian biological processes and mechanisms, so-

Local virgin leader of a roving torture and execution squad develops another addiction because the Quintessons wanted to ensure a healthy clutch in a Seekerkin carrier, aka they not only modified Tarn's hardware but messed his brain module to continuously seek out pleasure in a carrier.

Now, Tarn is stuck with a foreign mecha whose only line of communication is a dialect of Primal Vernacular that Vos is able to understand. Most of the time. At least, the D.J.D. have a medical professional now.

(And newsparks that haven't been seen for an indefinite amount of tim, but that's several crates of Nuke for later.)

[ambrosiality]

some fit photos for the concert im going to tomorrow

[dcrayons-99]

Revised Amazon Referral Fees: Impact on Sellers Dear seller

We would like to express our gratitude and appreciation for your continued engagement as a seller on Amazon.in; it is your ongoing support and commitment that has helped us become one of India’s most popular marketplaces. We want to build on this as you go on the adventure of potentially expanding your business by selling to clients throughout India.

During this cycle, we will make a number of modifications to our price structure that we think will continue to give you with excellent value while also allowing you to offer fantastic products and services to your clients. Following these modifications, we expect sellers to notice an average decrease of INR 1.5 in costs per item sold; we also expect that there will we also expect that there will

Many sellers will witness a significant fall in the average fees paid to Amazon.in in major categories such as Home, Home Improvement, Kitchen, and Apparel.

Please keep in mind that these changes will go into effect on September 9, 2024, and reflect our commitment to making Amazon.in one of India’s most popular marketplaces for sellers. The key points are as follows: As of [9 sept 2024], Amazon has adjusted its referral fee structure for sellers. The referral fee is a percentage of the sale price that Amazon charges sellers for each transaction. The revised fees aim to reflect the rising costs of doing business and investing in Amazon’s logistics and services.

What are referral fees?

It is the cost charged to sellers in exchange for access to the Amazon.in ecosystem’s perks. It applies to each item sold and is expressed as a percentage of the total selling price. The percentage varies with product type.

Some charge categories now have a changed referral fee. Please see Table 1 for new rate cards.

What are the weight handling fees?

If you select Fulfillment by Amazon (FBA) or Easy Ship (ES) as your delivery method, Amazon.in will transport your products to customers and charge a fee known as weight handling costs. In addition, if you participate in the Seller Flex program, this cost will apply.

[b0ngwater69]

I gotta get fabric paint or at least that medium shit you can mix into acrylics to make them adhere better to fabric

[sonicenvy]

so yeah, my main macbook (pro 2012) is definitely broken so that sucks. I decided to remove all of the stickers on the palm rests of the laptop and transfer them to my macbook air (2013) which had fewer stickers on its palm rests and still had some space on the back as well. It took a little bit of rearranging some packing tape, some double sided tape and some scissors but I got it all to work out in the end.

Then I used isopropyl alcohol to remove the adhesive residue from the stickers on the MB pro palm rests. Tragically did lose 4 stickers in the transfer, but considering how many there were, I did pretty good overall with transferring them as the other 16 stickers lived to tell the tale.

[quotesfrommyreading]

Each year, some fifty thousand adolescents in the U.S. are sent to a constellation of residential centers—wilderness programs, boot camps, behavior-modification facilities, and religious treatment courses—that promise to combat a broad array of unwanted behaviors. There are no federal laws or agencies regulating these centers. In 2007, the U.S. Government Accountability Office found that, in the previous seventeen years, there had been thousands of allegations of abuse in the troubled-teen industry, and warned that it could not find “a single Web site, federal agency, or other entity that collects comprehensive nationwide data.” The next year, George Miller, a member of Congress from California, championed the Stop Child Abuse in Residential Programs for Teens Act, which tried to create national safety standards and a system for investigating reports of abuse and neglect at the schools. But the law never passed the Senate. “Some schools are fraudulent in the kind of data they present to state agencies that theoretically have control over them,” Miller told me, “and they are fraudulent to parents about the level of punishment they impose.” There is a dearth of long-term mental-health-care facilities for youth, and, he said, the industry “off-loads a problem that the public system can’t manage.”

Versions of Miller’s bill have been introduced in Congress eight more times, but the legislation has never passed, and the basic problems with the industry remain largely unchanged. Malcolm Harsch, an attorney who is coördinating an American Bar Association committee devoted to reforming the industry, told me, “When programs get shut down because of allegations of abuse, they tend to disappear and then pop up again with new names, as if they were new facilities.”

—   The Shadow Penal System for Struggling Kids

[httpsleely]

HQ BOYS AS YOUR S/O—WHAT I IMAGINE THEIR INSTAGRAM WOULD BE LIKE

synopsis. hq! boys using instagram but they're down bad for you

ft. hinata shoyo, tsukishima kei, suna rintarou, kenma kozume

others. character! is aged up, hq timeskip! era

notes. idk i feel like this could be better but I'm too lazy to be bothered. this is just a silly little thought while i was drinking tea 😌

[ masterlist ]

HINATA SHOYO would post you a lot. He definitely has you on his profile picture; either it's your solo picture or a picture of you and him. His posts would only consist of four things: you, volleyball, his friend's, and himself (occasionally)—but there's more pictures of you in it than the three mentioned. His fans teases him and says that his account basically turned into a fan page of you. His bio would be in between something so sweet or so cheesy. He'll probably have a corny quote.

“Romance is icing, but the love is the cake—@your_username”

“my love: @your_username”

“My sunshine forever & always @your_username”

TSUKISHIMA KEI rarely posts you. It's not that he doesn't want to, it's just that. . . He likes having his privacy with you. but when he does post you, his fans go berserk. It's a rare opportunity for him to post you (I strongly believe he'd post you in special occasions; like anniversaries, special holidays (if you celebrate), or winning his games), so of course, everyone will have a field day about it. And when he posts you it's not just a simple picture, he'd have a full on note for you.

“Thank you @your_username for everything you do for me—for all the support you give me whether it may be coming to my games, cooking me good food, saying the exact words I need to hear, or even simply just your presence by my side. Thank you for being with me through everything. This 3rd year anniversary won't definitely be the last anniversary we'll celebrate—so here's to more love that I'll give you, pipsqueak. I love you always.”

SUNA RINTAROU post you way too much. He'd have at least five highlights about you; one for his favorite pictures of you, one for him and you, one for your unflattering pictures, one for very special occasions that he's with you, and one for videos he took of you. And he doesn't just post you on his stories, he also has tons of pictures of you on his main post. If hinata has three things he post, well, suna only has you on his instagram. People often mistake his account for your account because of how much pictures you have in it.

“Café hopping with @your_username”

“She said that I should post this picture of her @your_username”

“Idk who this person is, do you? @your_username?” (*but his post is literally you)

KENMA KOZUME posts (sometimes) whenever he feels like it. he just generally doesn't post a lot. But he posts about you on random occasions. mostly post dumps about you, like what he did in a month with you. Or simply just random pictures of you (some unflattering and some aesthetically pleasing). And he posts with no caption, just you and your @. his fans are basically dehydrated from pictures of the two of you, so they also have a field day whenever he post about you. I'm pretty sure it'd even go trending on twt (x) at least once or twice.

“🤍 @your_username”

“out & about w/ @your_username”

“ily @your_username”

© httpsleely | reposting, modificating, stealing, plagiarizing, and translating my works on any platform are strictly prohibited.

[greyhands]

Please share !!

Dear followers and mutuals,

I need your help ! ⚠️⚠️⚠️

(sorry for the long post)

The same Astarion artwork continues to be stolen time and time again by unscrupulous shops (I've filed over 20 complaints, just on Etsy alone). One particular independent shop refuses to remove the items using my artwork, ignores my messages, and deletes all my comments warning buyers.

Here's the specific artwork, my original fanart, and the low-quality and insolent modification to turn it into a shoddy sweatshirt and t-shirt design. Which is promoted on TikTok !

This has to stop.

Sharing your work on the internet, or even just sharing your passion, has become a nightmare for artists and creators. We already have enough to deal with in the face of AI threats and platforms like Aliexpress; now we have to manage a surge in theft as well.

This shop is also appropriating other artworks from the BG3 fandom.

Here are the screenshots :

I'm seeking your help in identifying the authors of these artworks so that I can notify them.

I'm also currently in contact with a specialized attorney because I've had enough.

The cup is full, and I want to be able to showcase my drawings without enriching thieves. It's particularly painful during this period of economic crisis, where, like many others, I'm struggling to make ends meet, to feed my two young kids.

Here are all the contact details for this fraudulent shop :

⚠️ Please share this post and report Melody prints social media's accounts ⚠️ Everyone needs to know they are a THIEF ⚠️

melodyprints.com

The website says the shop is located in 217 S Parramore Ave, Orlando, FL 32805, United States

TikTok account of melodyprints is spookymelodyprints

Instagram account of melodyprints is _melodyprints

Also, Ghosttraveler on TikTok has made a callout video to help, here is the link, if you can share it as well : https://www.tiktok.com/@ghosttraveler/video/7291769599530454314

Thank you so much for reading this, and for your help.

[svnarin]

⊹˚₊‧ jealous

your boyfriend, suna rintarou, felt betrayed. 

suna rintarou swears to himself that he isn’t jealous—jealous of his little sister. still, he can’t avoid asking himself why you even came over to his family home if you were only going to stay with his little sister in her bedroom. 

he stood and leaned on the doorframe of his little sister’s bedroom, quietly eyeing the two of you as you brushed his little sister’s hair. he was just observing you when all of a sudden his little sister spoke.

“not everything’s about you, big brother.” 

the way his little sister said it sounded sassy, and the fact that it even came out of nowhere made you stifle a laugh as you tried to keep your composure while brushing his little sister’s hair. but rintarou, on the other hand, lost his. 

“what are you even saying?” rintarou asked.

“i can sense it..” his little sister hummed. “i can sense that you’re jealous of me. and you’re jealous because i have all your girlfriend’s attention right now,” she said with such confidence along with a sly smirk. 

“what–” rintarou stopped his words as he couldn’t say anything. i mean, he’s aware that he is jealous of his little sister right now because she has all your attention. but to admit it? right in front of you? he swore he would rather delete all of his social media accounts right now. 

you laughed, finding the situation cute and funny at the same time. ever since you became rintarou’s girlfriend, you also became like the big sister rintarou’s little sister never had, and this type of interaction has been a norm between the suna siblings. 

rintarou still couldn't say a thing, but the dead air was immediately prevented from happening when his little sister suddenly spoke in response.

“i don’t want you to join us right now because this was supposed to be girls only, but if you really want to have some of your girlfriend’s attention right now then we can prolly share. only under one condition though.”

“and what exactly is the condition?” rintarou asked.

“just treat us to some food from the miyas later.”

“fine, deal.”

your boyfriend did end up joining the two of you, braiding your hair as you braid his little sister’s hair. but even though the two of you are now bonding, he can still feel some jealousy. he doesn’t want to share your attention with his little sister right now, he wants to have it all to himself.

“baby, i miss you. can we just ditch my sister here and cuddle in my bedroom instead?” rintarou whispered to you all of a sudden.

“big brother, shut up. i can literally hear you.”

𝐒𝐕𝐍𝐀𝐑𝐈𝐍 𝟐𝟎𝟐𝟒 | repost, modification, and translation of my works on any platforms are strictly prohibited.

[starswallowingsea]

okay so doll is done. he'll need clothes at some point but that's a future me problem when I can draw up a pattern for his unit uniform. some notes:

I need to measure my wire before i cut it.

I will probably invest in like. marbles or those glass rocks you put at the bottom of fish tanks to give him a center of gravity in his feet OR find something that can assist in standing without being seen in photo shoots in the future

I'm going to rip out his hair some time this weekend and redo it in a similar style to the kaeya and diluc dolls i did earlier this year since I just like that better. idk why i didn't just do that first do not ask me

I want to make dolls for my faves. maybe write out this pattern once I iron out the kinks since I kinda just shrunk everything down by 1/4th from the original but it would also require me to make a chart for the head bc of the complicated color changes.

I need to figure out how I'm going to do height differences for all the characters and that doesn't sound like any fun

[ambrosiality]

[powdermelonkeg]

Cheat Code #4 for accommodating disabled characters in sci-fi/fantasy:

If you want to show a character's personality in the aids they use, you need to add customization, accessories, and/or specializations.

i.e.: You'll have a more three-dimensional character design if you take the time to consider what you can make unique about an aid; it should be as much a part of your design thoughts as the clothes they wear or the hairstyle they keep, and there are several ways to go about it. For example:

Customization would be things like colors and lights. A prosthetic arm can have colored guards that slide in and latch; a rich person might have those guards gilded, while a scientist might have a whiteboard arm panel to scribble notes on, and a stage performer could have theirs painted black with a bone on it to give the appearance of a skeletal window. A visor that replaces vision could have a screen that shows expressive pixel eyes for a happy-go-lucky hacker, or a practical black shield for someone in strict uniform. ⠀ To customize: make yourself a base, then take that base and imagine what each character you apply it to would WANT it to look like; prioritize aesthetics or practicality based on their personal preference. ⠀

Accessories are add-ons to your aid, rather than part of it. A cane could have ribbons wound around it if it's used by a magical girl, or a secret compartment stopper to hide notes in for a paranoid detective. A wheelchair might come with paragliding wings that open with a pullstring for a daredevil, canvas bags full of tools for a mechanic, or hubcaps that detach and can be thrown as weapons for a soldier. ⠀ For accessories, you're not necessarily thinking of "what can I add to this aid to make it special?" The process is better defined as "what would they want to have, and how can I merge the two in a way that's easy to use?" ⠀

Specializations are sort of a deeper combination of the two above features. They're a more advanced way of making your aids stand out, down to the materials they're comprised of or their intrinsic properties, that uniquely suit your character. They're typically hard to come by without being specially made, and can't be quickly modded in. ⠀ A spine brace being made of magic, living wood that grows to fill gaps when damaged would be available to a wood elf, and probably specially given to a warrior who WOULD damage it. A wheelchair made of magic-resistant metal could have use for a battlemage that can't turn to deflect spells quickly, or a witch hunter who wants immunity from the mages they're hunting. A cane that lights up when it senses radiation would be useful to a planetary explorer or warp drive mechanic, but not to a marine xenobiologist studying the starwhale population, who instead has a whalecall whistle built into theirs. ⠀ A specialized aid takes into account not only your character's wants and needs, but also their profession, their common risks, and occasionally their class—especially if you're using rare materials.

When you want to design an aid to be unique to your character, go through this checklist:

What do they want it to look like?

What would they want to add to it, and how do I make it convenient?

What would their setting offer them for their job or status?

What modifications would they have to seek out themselves, and would/could they?

Ask yourself these, and you're well on your way to making your disabled characters as varied as your abled ones.

Cheat code 1: How to avoid eliminating disability in your setting

Cheat Code 2: What kinds of aid to use to accommodate disability

Cheat Code 3: How to make your setting itself disability-friendly

[eneablack]

101 wishes technique

Time ago, I think it was in 2017, I came across this manifestation method on youtube, I just looked for it now and I can’t find any media that talks about it for some reason so I’ll just have to rely on memory and personal modifications.

edit: omg I found it but it’s in italian > video > there are some differences in the method but anyway.

1. Take whatever journal you have, or buy one

When I knew about this method I used a small sized journal so that I could take it with me everywhere and hide it easily if you’re a closeted manifestor like me. You can first type in your notes app, but then you’ll have to write down the end thing on a journal.

2. Think about 101 things you want to manifest and write them down as a list, starting the phrase with “I want”

Example: n1- I want 1.000.000€ in my credit card, n2- I want a red pony, n3- I want to have super speed, etc…

A hundred-one things may seem a lot and they probably are, but you can think about literally anything, big or small, even just a random drive in mcdonalds from mom, or a castle in transylvania, and I came across some accounts on here that made posts of “what to manifest for fun” on various topics, such as supernatural, beauty wise, academic, and so on.

3. Read it all over every morning right after you wake up, or every night right before going to sleep

I used to read it at night before falling asleep so that I could detach better from it, but you do you

4. Just wait for da magic to happen

I remember that the man in the video said that, after a thing manifests, you can substitute it with a new wish.

“Rules”

you can do whatever you want of course, loa has no limits, these are just come of the rules i found in the video

- Start each wish with “I want” (not “I wish” or “I would like”, be firm)

- Avoid negative words (no, don’t, un, less, immune, etc)

- Maximum 14 words for each wish (it’s the max time you would have to whisper something in a breath)

- Avoid diminutives (“I want a little house at the beach” > you might find a little barbie house lmao)

- GO CRAZY with the wishes, write seemingly impossible desires, write down everything you ever wished for, they will become reality even faster

Before any little kid attacks me for putting rules over manifestation I’ll clear my throat one time and say “DO WHATEVER THE FUCK YOU WANT” and don’t limit yourself. Those “rules” are just the ones said in the video, and I use them basically for fun, because if you affirm anything against those “rules” you will still get your desired outcome because you’re a god and gods can do whatever the fuck they want without limit, so just sit and relax.

You can see results instantly, some people have received some of their manifestation on the same day, while others took more time, but it all comes down to your assumptions.

This is kind of a Law of Attraction thingy, because you just have to write down your desires, read them every day, and then detach. I hope you don’t hate me for speaking about something non-loassumption, I hope you still love me for who I am.

[copperbadge]

[ID: A photograph of an old-timey automobile, dating from 1912; it has a soft rag top and looks like a Model T, but is in fact a Marathon K-20, made by Marathon Motor Works with a cast-iron engine and sold at cost to try and get people more interested in driving. It sits in the corner of a large well-lit room with floor-to-ceiling glass, clearly a museum exhibit of some kind.]

I honestly wasn't sure what to expect from Marathon Village when I stumbled over it while researching Nashville, but I'm actually super glad I decided to give it a shot. It's super weird, which I love, and very fun, which is a bonus! The "village" is really just a city block consisting of a handful of buildings, formerly the Marathon Motor Works. The "museum" the village houses is super tiny, really just a foyer and a single room, but it has a couple of really rare Marathon autos in it and whoever is curating the museum really has a love of the cars and of teaching, you can tell.

For example, the K-20 up above has a full page placard detailing the research that was done on it and the modifications made. My favorite part is that the Marathon logos were either pried off or ground off at some point between its sale in 1912 and it being acquired by a restorer in 1952, which they believe is because it was stolen in New York and had to be anonymized. I mean, it's 1912 and someone has stolen your car, what are you even going to do about it? It was probably stolen later when cars were more common so it wouldn't IMMEDIATELY BE SPOTTED because it's the only fucking car on the road, but still.

Aside from the museum, across the street, the old manufacturing plant has been converted into a small mall; there are a couple of tasting rooms (Jack Daniels has a large presence, and there's a wine bar), a cafe, a deli, and a handful of "get yourself a Nashville t-shirt here" type places, selling shirts and bottle-openers and such. I got a great sticker that I'm going to have to put somewhere prominent that reads DOLLY/REBA 2024. As I told the cashier, "I support literacy, the arts, and murdering your man if he's a no-account scoundrel." That could have been awkward but she enthusiastically agreed that it's good domestic policy.