current expected credit loss Related Content

ELFA Webinar Explores Challenges of Adopting the CECL Accounting Standard

The adoption by public companies of the CECL accounting model ASC 326-20 has coincided with one of the most challenging economic environments seen in generations. An ELFA webinar outlined what’s being observed from public companies during implementation of the standard. read more

Fed, FDIC & OCC Delay CECL Adoption for Two Years

The federal bank regulatory agencies announced an optional extension of the regulatory capital transition for the new credit loss accounting standard. read more

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