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St. Louis Fed Supervision Outreach Resources for Community and Regional Banks Headers with green dots and lines

Supervisory Guidance

Financial Accounting Standards Board

Financial Accounting Standards Board's (FASB) release of Accounting Standards Update (ASU) 2016-13, Financial Instruments-Credit Losses (Topic 326)
FASB FAQs on Weighted Average Remaining Maturity (WARM) method for CECL

Federal Reserve

Interagency Policy Statement on Allowances for Credit Losses May 8, 2020
Frequently Asked Questions on the Current Expected Credit Losses Methodology (CECL)
Interagency Guidance on the New Accounting Standard on Financial Instruments – Credit Losses
Joint Statement on Interaction of the Regulatory Capital Rule: Revised Transition of the CECL Methodology for Allowances with CARES Act

Securities Exchange Commission

SEC News

Federal Deposit Insurance Corporation

Accounting and Auditing Resource Center FDIC

Office of the Comptroller of the Currency

CECL Methodology Page

National Credit Union Adminstration

Frequently Asked Questions on the New Accounting Standard on Financial Instruments Credit Losses