New disclosures under CECL, the current expected credit loss model, might not be the top concern of financial professionals shifting to the updated accounting standard in 2023. Still, revisions to ...

As debates rage over the incoming current expected credit loss standard, it has achieved the rarest of feats in today’s political environment: bipartisan accord, however dubious it may be. Lawmakers ...

Data has always been the cornerstone of an accurate and compliant allowance for loan and lease losses (ALLL), and it will remain critical under the current expected credit loss model, or CECL. The Q1 ...