Learning Objective: By completing this Nano Learning course, participants will be able to:
- Describe how Buy Now, Pay Later (BNPL) works, recent delinquency trends, and the associated risks for consumers, merchants, and the broader economy.
- Explain the key accounting and auditing challenges for BNPL providers, including estimating expected credit losses and the impact of emerging regulations.
Category: Accounting
Knowledge Level: Basic
Prerequisites: None
Advance Preparation: None
Instructional Delivery Method: Nano Learning
Participants will earn 0.2 CPE credits in the field of study of Accounting.