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Accounting

Current Expected Credit Losses (CECL)

The CECL methodology described in FASB ASC Topic 326 applies to financial assets measured at amortized cost, net investments in leases, and off-balance-sheet credit exposures (collectively, financial assets). 


CECL Effective Dates

Entity TypeCECL Effective Date
SEC filers, excluding entities eligible to be smaller reporting companies (SRCs)Fiscal years beginning after 12/15/2019, including interim periods within those fiscal years
All other entities, including SRCsFiscal years beginning after 12/15/2022, including interim periods within those fiscal years

Supervisory Resources

Frequently asked questions, advisories, statements of policy, and other information issued by the FDIC alone, or on an interagency basis, provided to promote safe-and-sound operations.


Videos/Webcasts/Teleconferences

Informational videos and recordings of prior webcasts and teleconferences.

Current Expected Credit Losses (video for Bankers and Directors)

Interagency Webcasts:

To access the following interagency webinars, including related presentation materials, for community banks, including related presentation materials, click on the applicable webinar below and follow the instructions under Presentation Materials.

Last Updated: June 20, 2025