Browsing: Loan loss accounting


The American Bankers Association submitted comments to the American Institute of Certified Public Accountants today on a proposal addressing how auditors will approach accounting estimates and related disclosures after the current expected credit loss standard is implemented.

Compliance and Risk

As the Financial Accounting Standards Board prepares to vote this week on a delay of its current expected credit loss accounting standard for some—but not all—banks, Reps. Vicente Gonzalez (D-Texas) and Ted Budd (R-N.C.) today called on FASB to consider extending the delay to all companies and to immediately begin a quantitative impact study of CECL.

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