Practical implementation and operational considerations of the accounting for credit losses (CECL) for Credit Unions – October 2017
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Practical implementation and operational considerations of the accounting for credit losses (CECL) for Credit Unions – October 2017

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This presentation discusses implementation and operational considerations for application of the FASB’s current expected credit loss (CECL) model, included in FASB ASC 326. The presentation was made at the 2017 AICPA Conference on Credit Unions. The presentation provides an overview of the concepts included in the CECL model, describes potential changes to current methodologies that will be necessary when applying the CECL model and includes multiple examples relevant to credit unions.

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