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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.
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.
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.