Credit Loss Standard (CECL) Issues

Identified Credit Loss Implementation Issues

Credit loss implementation issues identified by the Depository Institutions and Insurance Expert Panel members, when available, will be posted here. Full credit loss implementation issues will be posted below for informal comments after review by the AICPA Financial Reporting Executive Committee (FinREC).

Staff Contact: Jason T. Brodmerkel, Jason.Brodmerkel@aicpa-cima.com

Feedback Requested: Respondents should submit any comments including the implementation issue number to Jason.Brodmerkel@aicpa-cima.com by the dates noted below:


The Depository and Lending Institutions Expert Panel recommends the following AICPA products for current credit loss issues:

AICPA Audit and Accounting Guide Depository and Lending Institutions