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Keywords:accounting standards 

Fed Launches Second Tool to Help Community Banks Meet Accounting Standard

The Expected Losses Estimator (ELE) is a spreadsheet-based tool to help community banks calculate allowances for credit losses under the CECL standard.
On the Economy

Accounting for Debt Securities in the Age of Silicon Valley Bank

This note examines the mixed measurement accounting approach for debt securities under U.S. Generally Accepted Accounting Principles. It considers potential options for addressing the concerns with the accounting for held-to-maturity debt securities following the failure of Silicon Valley Bank.
Supervisory Research and Analysis Notes , Issue 2023-01 , Pages 11

Benefits and Challenges of the “CECL” Approach

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