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CECL Looms Large

AICPA Banking Conference

September 2015

Notes on CECL from the AICPA National Conference

The AICPA’s 2015 National Conference on Banks and Savings Institutions, held last week outside Washington, DC, in National Harbor, Md., focused on the coming FASB model for determining the allowance, the so-called CECL (Current Expected Credit Losses), which will require banks to base their ALLL calculations on future expectations. 955 more words


Preparing for CECL

Recommended Reading: “Preparing for CECL” by Adam Thomas and Walter McNairy of DHG Financial Services considers the key differences between the current incurred loss and proposed expected loss models for estimating the ALLL. 94 more words


Considerations for Determining the Allowance for Loan and Lease Losses

The Allowance for loan and lease losses (ALLL) has become a popular and controversial topic in banking, particularly since, following the financial crisis, hundreds of institutions suffered losses so great that they contributed to many bank failures. 169 more words

Credit Risk