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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
Webinars and Tools
Webinars
Ask the Fed: CECL Expected Loss Estimator (ELE) Tool
June 16, 2022
Ask the Fed CECL Scaled CECL Allowance for Losses Estimator SCALE Method
July 15, 2021
New Transition Provisions to Delay the Impact of CECL on Regulatory Capital
Ask the Regulators: Applying Model Risk Management to CECL Models at Large Banks
September 3, 2019
Ask the Regulators: Weighted-Average Remaining Maturity (WARM) Method
April 2019
Ask the Regulators: Practical Methods Smaller, Less Complex Community Banks Can Use as a Starting Point for CECL
March 2018
Tools
American Institute of CPAs (AICPA): CECL Issues Tracker
CSBS: CECL Readiness Tool
American Institute of CPAs (AICPA): CECL Practice Aid
ICBA: CECL FAQ
Center for Audit Quality: Preparing for the New Credit Losses Standard
May 7, 2019
