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Keywords:allowance for credit losses 

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Benefits and Challenges of the “CECL” Approach
Walker, Michael J. (2019-03-08)
This note provides an overview of the Current Expected Credit Loss ("CECL") accounting approach for credit losses. It also discusses the potential benefits and challenges of the CECL approach to financial institutions and users of their financial statements.
Supervisory Research and Analysis Notes , Issue 01 , Pages 12

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