Current Expected Credit Losses
Current Expected Credit Losses (CECL) is a credit loss accounting standard (model) that was issued by the Financial Accounting Standards Board (FASB) on June 16, 2016. CECL replaces the current Allowance for Loan and Lease Losses (ALLL) accounting standard. The CECL standard focuses on estimation of expected losses over the life of the loans, while the current standard relies on incurred losses.
Wikipage redirect
Link from a Wikipage to another Wikipage
primaryTopic
Current Expected Credit Losses
Current Expected Credit Losses (CECL) is a credit loss accounting standard (model) that was issued by the Financial Accounting Standards Board (FASB) on June 16, 2016. CECL replaces the current Allowance for Loan and Lease Losses (ALLL) accounting standard. The CECL standard focuses on estimation of expected losses over the life of the loans, while the current standard relies on incurred losses.
has abstract
Current Expected Credit Losses ...... ard relies on incurred losses.
@en
Wikipage page ID
56,843,421
page length (characters) of wiki page
Wikipage revision ID
986,431,439
Link from a Wikipage to another Wikipage
wikiPageUsesTemplate
subject
comment
Current Expected Credit Losses ...... ard relies on incurred losses.
@en
label
Current Expected Credit Losses
@en