A simpler CECL
Two practical steps toward simplifying the loan loss accounting standard: anchoring estimates in public data and an enhanced SCALE.
Tax and Accounting
Where community bank CECL costs actually come from
Q factors, validation and audit expectations drive costs for community banks without delivering matching value.
Oregon adopts tax credit to spur de novo bank formation
Oregon has adopted a new tax incentive in an effort to end a nearly two-decade drought in de novo bank...
CECL’s true costs come into focus
A decade after its release, the current expected credit loss methodology has delivered added costs without corresponding benefits for community...
ABA urges community bank relief on CECL accounting standard
In a new letter to the Financial Accounting Standards Board related to implementation issues of the Current Expected Credit Loss...
ABA seeks clarity in rollover Trump account contributions
ABA urged the IRS to clarify how and when a $1,000 pilot contribution to a Trump account can be made...
Trump orders regulatory overhaul to promote housing finance, construction
The White House today ordered federal regulators to roll back or tailor regulations to expand access to mortgages and spur new...
IRS proposes regulations to implement Trump Accounts
The IRS issued proposed regulations for opening “Trump Accounts” for children and regarding a pilot program for contributing to the...
What is top of mind for 2026 in banking?
ABA experts point to what is ahead across multiple issues.
FASB to consider hedge accounting in HTM securities
Responding to requests by ABA and other stakeholders, the Financial Accounting Standards Board approved specific projects to amend existing guidance...
