Have a CECL question? Email us at
CECL@frb.org
Home
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
Ask the Regulators: 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
