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Financial Institution Letter
Community Bank Webinar: Implementation Examples for the Current Expected Credit Losses Methodology (CECL)


The FDIC and the Federal Reserve Board (FRB), in conjunction with the Financial Accounting Standards Board (FASB), the U.S. Securities and Exchange Commission (SEC), and the Conference of State Bank Supervisors (CSBS), will host a webinar to discuss how smaller, less complex community institutions can implement CECL. The webinar is scheduled for Tuesday, February 27, 2018, at 1:00 pm Eastern Time (ET).

Statement of Applicability to Institutions with Total Assets Under $1 Billion: This Financial Institution Letter applies to all FDIC-supervised institutions, but is particularly targeted to smaller, less complex institutions.


  • On Tuesday, February 27, 2018, from 1:00 to 2:30 pm ET, the FDIC and the FRB, in conjunction with the CSBS, the FASB, and the SEC, will jointly host a "CECL Webinar for Bankers: Practical Examples of How Smaller, Less Complex Community Banks Can Implement the Current Expected Credit Losses Methodology." The webinar will address loan loss rate methods that such institutions can use to implement CECL, as well as related data considerations and controls.
  • Institutions are encouraged to invite representatives from their internal audit function and their external audit firm to participate in the webinar.
  • Participants may join the webinar at . Advance registration is not required; however, participants are encouraged to do so at this link. Participants are asked to join the webinar 15 minutes before it begins.
  • Participants may dial in to the audio portion of the webinar at 888-625-5230 using participant passcode 68944799#.
  • A question-and-answer session will follow the presentation. We encourage participants to submit questions in advance via email at .
  • Webinar materials will be archived for future viewing.


  • FDIC-Supervised Banks (Commercial and Savings) and FDIC-Supervised Savings Associations

Suggested Routing:

  • Chief Executive Officer
  • Chief Financial Officer
  • Chief Credit Officer

Paper copies may be obtained through the FDIC's Public Information Center, 3501 Fairfax Drive, E 1002, Arlington, VA 22226 (877-275-3342 or 703-562-2200).

Last Updated: February 2, 2018