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Current Expected Credit Loss (CECL) Resource Center

Insights to help you navigate today's CECL regulation

FASB’s new CECL standard is a major compliance challenge for financial services organizations.

Our CECL Resource Center will help you prepare for one of the most significant accounting changes to confront financial services organizations in decades and one that presents a significant new compliance challenge.

CECL raises some key questions for financial services organizations, including:

  • How will you segment your loan and investment portfolios based on their risk characteristics?
  • CECL’s data demands—have you identified and are your systems ready to deliver the data you will need to comply with CECL?
  • CECL’s requirements – which methodologies best suit your loans and investments?
  • How will CECL affect accounting for mergers or acquisitions?

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Revised interim final rule on CECL capital transition

A revised interim final rule discusses the estimated impact on regulatory capital for institutions that implement CECL in 2020.

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Final interagency policy statement on allowances for credit losses

An interagency policy statement has been issued in response to the issuance of FASB Accounting Standards Update 2016-13

  • March 10, 2020

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ASC 326: Credit losses—Abbreviated readiness checklist for nonlenders

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Impact of CECL on specialty finance companies

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Key year-end accounting and tax issues for financial institutions

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How CECL affects financial institutions acquisition accounting

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New credit losses standard in a nutshell

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Understanding FASB's new credit impairment model

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