| Association |
American Bankers Association |
Current Expected Credit Loss Standard for ALLL (CECL) |
https://www.aba.com/Advocacy/Issues/Pages/Issues_LoanLoss.aspx |
| Association |
American Bankers Association |
CECL Highlights and Challenges |
https://www.aba.com/Tools/Function/Acct/Documents/ABACECLDiscussionSlideshow6-2016.pptx |
| Association |
Credit Union National Association |
CECL is coming: Are you ready? |
http://news.cuna.org/articles/112209-cecl-is-coming-are-you-ready |
| Association |
Independent Community Bankers of America |
ICBA: CECL Reforms Show FASB Listening to Community Banks |
http://www.icba.org |
| Association |
Independent Community Bankers of America |
A Deep Dive into CECL-Implementation Experiences of Community Banks |
http://www.icba.org |
| CPA |
KPMG |
CECL and IFRS 9: Preparing today to be compliant tomorrow | June 2016 |
https://home.kpmg.com/us/en/home/insights/2016/06/cecl-ifrs-preparing-today-to-be-compliant-tomorrow.html |
| CPA |
KPMG |
Financial Instruments - Major change is coming |
https://advisory.kpmg.us/deal-advisory/financial-instruments.html |
| CPA |
PWC |
Preparing for the new credit loss model |
https://www.pwc.com/us/en/cfodirect/publications/in-the-loop/cecl-new-credit-loss-model.html |
| CPA |
Deloitte |
Putting current expected credit losses (CECL) in perspective |
https://www2.deloitte.com/us/en/pages/risk/articles/current-expected-credit-losses-cecl-perspective.html |
| Regulator |
Conference of State Bank Supervisors (CSBS) |
CECL Readiness Tool: An Examiner's Guide |
https://www.csbs.org/cecl-readiness-tool |
| Regulator |
Office of the Comptroller of the Currency |
Current Expected Credit Losses (CECL) Methodology |
https://www.occ.treas.gov/topics/bank-operations/accounting/cecl/current-expected-credit-loss-model.html |
| Regulator |
Board of Governors of the Federal Reserve System |
Joint Statement on the New Accounting Standard on Financial Instruments - Credit Losses |
https://www.federalreserve.gov/newsevents/pressreleases/files/bcreg20160617b1.pdf |
| Regulator |
National Credit Union Administration |
Frequently Asked Questions on the New Accounting Standard on Financial Instruments – Credit Losses |
https://www.ncua.gov |
| Regulator |
Securities and Exchange Commission |
Addressing Implementation Matters to Improve Financial Reporting |
https://www.sec.gov/news/speech/speech-teotia-2017-09-21 |
| Regulator |
Securities and Exchange Commission |
Remarks before the AICPA National Conference on Banks & Savings Institutions: Advancing … |
https://www.sec.gov/news/speech/speech-bricker-2017-09-011 |
| Standards |
Transition Resource Group for Credit Losses |
Meetings |
http://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1176168064117 |
| Standards |
FASB |
MEASUREMENT OF CREDIT LOSSES ON FINANCIAL INSTRUMENTS |
http://www.fasb.org/jsp/FASB/Document_C/DocumentPage&cid=1176168232528 |
| Vendor |
Moody's Analytics |
Current Expected Credit Loss Model (CECL) |
http://www.moodysanalytics.com/solutions-overview/regulatory-accounting/current-expected-credit-loss-model-cecl |
| Vendor |
RiskSpan |
NAVIGATING THE CHALLENGES OF CECL |
https://www.riskspan.com/ |
| Vendor |
SageWorks |
ALLL Regulations / CECL Model |
http://www.alll.com/alll-regulations/fasb-cecl/ |
| Vendor |
SageWorks |
CECL Prep Kit |
http://web.sageworks.com/cecl-prep-kit-resources/ |
| Vendor |
Lending Insights |
Current Expected Credit Loss (CECL) Model |
https://www.cudirect.com/products/credit-unions/lending-insights/lending-insights-cecl |
| Vendor |
DebtX |
PREPARE FOR CECL WITH DXCDA |
https://www.debtx.com/corp/credit-default-analytics/ |
| Vendor |
MainStreet Technologies, Inc. |
CECL FOR THE CEO |
https://info.mainstreet-tech.com/cecl-for-ceo |
| Vendor |
SAS |
CECL: Are US banks ready? |
https://www.sas.com/en_us/insights/articles/risk-fraud/cecl-are-us-banks-ready.html |