#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/

[imitor]

thinking about tetchou again and how by my portrayal he’s the first “hunting dog” but by the standard that i think that the experimentations/human modifications came first and the banding of the hunting dogs came later. meaning i think, at least for now that i would say tetchou was experimented/modified as a child and when they were successful the branch of research for a special division of ability users was created and the rest of the hunting dogs were sourced by fukuchi. we know that tachihara and teruko were likely found as children and that jouno had previously been affiliated with a mafia/yakuza group. tetchou just remains a mystery to me but i align his beginnings with being more like chuuya and verlaine. not in the same vein of testing but that he was taken from his family/found by someone after tragedy and exploited and formed into the first of their “kind” being genetically modified and enhanced special ability users.

[atoxicplague]

I miss my green hair.

[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

[eeveehigashikata]

The thing about using commercial patterns for most of my cosplay is that I really need the instructions because I only sort of know what I'm doing, but also I'm changing a bunch of it so it usually ends up a mess of notes that amounts to the following:

Do steps 1-3 normally

Skip 4-5 we don't need that part

Do step 6 but backwards

Steps 7-10 are from a different pattern entirely

So this time, because I'm going to be working on this where other people can see and I shouldn't be taking up all the space with my notes/reference books/instructions, I typed up my modified plan to print and staple into a single packet

[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.

[ambrosiality]

[deprivedreality]

𝗜𝗦 𝗧𝗛𝗔𝗧 𝘿𝙔𝙉𝘼𝙈𝙄𝙂𝙃𝙏?!

Word Count: 1.2k

Content contains: pro-hero bakugo being a career man. mentions of katsuki having an s/o! I hope these ideas capture his fiery, no-nonsense personality while also showing how much he’s grown into a reliable and inspiring hero.

prohero!Katsuki Bakugo who when every time someone mispronounces his hero name, he snaps and shouts “It’s DY-NA-MIGHT, not ‘Dynamo’ or whatever crap you just said! Learn how to read, damn it!”

prohero!Katsuki Bakugo who has a rigorous training schedule. Yes, cooking breakfast and cuddle time with his s/o is part of that schedule nevertheless. Even as a pro, Bakugo starts his day with a 5:00 a.m. workout. His mornings include explosive quirk drills, which terrify his neighbors, but he refuses to apologize because, “Heroes don’t take days off, morons.” He does try to keep it down a notch when he heard through his neighbors' kid that they were thinking about moving houses.

prohero!Katsuki Bakugo who insists on being on the frontlines for every mission, no matter the scale. He’s the first to charge in during a disaster and won’t leave until every civilian is accounted for. “If I’m not giving 100%, why the hell am I here?” And you better know that everyone appreciated him for his selfless actions.

Prohero!Katsuki Bakugo who is efficient to a fault. His rescue operations are insanely effective but intimidating. He’ll shout at panicked civilians to “Move your asses, idiot!” but then carry them out of danger with precision and speed. Later, when they thank him, he awkwardly mutters, “Yeah, whatever. That's what I'm here for anyway. Just don’t get stuck again.”

prohero!Katsuki Bakugo who has a signature explosion mark. After saving the day, he always leaves behind a controlled, smoky explosion shaped like his logo—an orange starburst with jagged edges. Kids love it and call it his “hero stamp.” He just did it one time because y/n liked the idea of him having something like a bat-signal, it became like a routine for him.

prohero!Katsuki Bakugo who's surprisingly good with kids. He didn’t expect it either, but kids adore him. When they swarm him for autographs, he grumbles, “You better not smudge this!” but secretly loves the attention. He even kneels down to their level so they can high-five him. It did took him time to warm up to them after some thought, he wanted to be like how All Might was when he was a kid.

prohero!Katsuki Bakugo who is strict with his sidekicks. Bakugo’s sidekicks are the most well-trained in the industry because he pushes them relentlessly. He shouts, “If you can’t handle this, you’re wasting my damn time!” but always ensures they’re prepared for real missions.

prohero!Katsuki Bakugo who still has an unspoken rivalry with Deku, and everyone in general, but now it’s about who saves more people. Bakugo keeps a tally and texts deku, “Took down 8 villains today. What’s your number, nerd?”

prohero!Katsuki Bakugo who personally oversees every modification to his hero costume, from grenade gauntlets to lightweight boots. If the support team messes up, he’ll fix it himself, muttering, “If you can't do it right, I'll do it myself.” This causes his support team to work twice harder next time.

prohero!Katsuki Bakugo who has workaholic tendencies. He rarely takes time off, claiming, “Villains don’t go on vacation, so why should I?” His s/o and his entire agency forces him to relax. Needless to say, his s/o alone can convince him. Even then, he’s still scanning news reports for emergencies.

prohero!Katsuki Bakugo who is an emergency quirk strategist. Bakugo has a knack for coming up with split-second strategies in the middle of chaos. He’ll bark orders to other heroes, and while they’re annoyed at his tone, they follow him because he’s always right. Other heroes learned it the hard way one time when they didn't follow his 'suggestion' and ended up making the situation worse.

prohero!Katsuki Bakugo who gets tons of fan letters and gets flustered reading them. One of his fellow heroes suggested for him to buy a shredder, but you know damn well he flipped them off. He gets tons of fan mail, but he has no idea how to respond. He also did not know what to do with them until his s/o opted to help him with this problem. Sometimes he’ll scribble a quick “Thanks” with a little explosion doodle and hope it’s enough, his s/o would be the one to arrange and mail them.

prohero!Katsuki Bakugo who is devoted to his parents. Bakugo visits his parents regularly, bringing them little gifts like flowers for his mom (which she teases him about) and bunch of snacks and clothing pieces for his dad. He even helps fix things around their house during his rare free time. He makes sure his sidekicks and secretary knows when to remind him to call them during breaks.

prohero!Katsuki Bakugo who has is looked up to by other pros for his emergency evacuation drills. When Bakugo’s agency holds safety drills, his team wins every time. He calls it “real hero training” and will go all-out to make sure everyone’s prepared.

prohero!Katsuki Bakugo who was invited one time to attend a charity by ochako and it became something he does everytime. While he’s not a fan of public speaking, Bakugo attends charity events because he believes in helping beyond hero work. He’ll reluctantly auction off items like “Bakugo’s autographed gauntlet,” secretly donating extra money because ��those kids need it more.”

prohero!Katsuki Bakugo who is an incredible loyal team leader. Bakugo might be tough on his team, but he’s fiercely protective of them. He is especially protective of his interns, some of them referring to him as the older brother they never had. If a villain hurts one of his sidekicks, you better know he’ll go all-out to take them down while yelling, “You don’t touch my people!”

prohero!Katsuki Bakugo who built his own agency to be one of the best heor agency headquarter there is. His agency is a sleek, well-organized base equipped with cutting-edge tech and a training ground. The office is always clean because he enforces “No slacking off!” rules, even for janitorial staff. In his hq, he made sure that there is one room dedicated for his s/o.

prohero!Katsuki Bakugo who became an unintentional role model. Despite his rough personality, students and new heroes look up to Bakugo because of his dedication and success. He doesn’t know how to handle compliments and usually responds with, “Stop wasting time and go do your damn job!”

prohero!Katsuki Bakugo who mastered using small, precise explosions for rescues—blasting through rubble without causing harm or creating paths for civilians. It’s become his trademark move, and no one does it better.

prohero!Katsuki Bakugo who's explosive personality makes him a media favorite, but he hates interviews. When forced to participate, he answers in blunt one-liners like, “Villains suck, so don’t do crime.” Although he did receive criticism at the start of hero career because of his brash attitude, but that's all.

prohero!Katsuki Bakugo who knows how to separate his personal life from his career so well that some fans were surprised when he revealed in an interview that he was already married. He proudly showed off his wedding band, telling his interviewer that he was a happy married man.

ᓚᘏᗢ @deprivedreality 2023 | all rights reserved.

[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.

[twoleafsimmer]

The Sims 2 Geometric Plumbob Loading UI Mod! Hello, it's been a long hiatus since i have posted in this account; due to obvious reasons that i stopped playing sims 2 for a while and obviously, i couldn't really make a mod for it at those times. But i am back and for a warmup in a long time, i have decided to make just a tiny modification for those people who are already using Starship UI or Clean UI in that matter. Here's the Preview for two of the UI Loading mod you can choose from!

There is one for Clean UI, though i'm not sure how it will look like yet because i haven't tested it on the Clean UI version of the mod (Please Clean UI users, let me know if i need to improve upon the graphics.)

DOWNLOAD HERE! (simfileshare)

NOTE: THE LIGHT ONE IS FOR CLEAN UI and THE DARK ONE IS FOR STARSHIP UI!