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About
Implementation
Why CECL?
Basics of CECL
Corporate Governance
Director Responsibilities
Preparing for CECL
Regulatory Capital Phase-in for CECL
Key Dates
CECL and Debt Securities
Methodology
SCALE
ELE
Resources
News and Updates
Research and Analysis
Supervisory Guidance
Webinars and Tools
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
