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Financial Institution Letter
Community Bank Webinar: Current Expected Credit Losses Methodology Q&A Webinar for Community Bankers


The federal banking agencies, 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 an interagency webinar on Monday, July 30, 2018, at 1:00 p.m., Eastern Time, focusing solely on questions received from community bankers about the new credit losses accounting standard, which introduces the current expected credit losses methodology (CECL).

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 Monday, July 30, 2018, from 1:00 p.m. to 2:30 p.m., Eastern Time, the FDIC, the Federal Reserve Board, and the Office of the Comptroller of the Currency, in conjunction with the FASB, the SEC, and the CSBS, will jointly host a "Current Expected Credit Losses Methodology Q&A Webinar for Community Bankers." This Q&A webinar will provide answers to various CECL questions the agencies have received from community bankers.
  • Participants may submit additional questions for consideration during the webinar. However, any institution-specific questions should be directed to an institution's primary federal regulator. FDIC-supervised institutions may submit such questions by email to .
  • Bankers are encouraged to invite representatives from the functional areas within their institutions who are involved in the implementation of the new credit losses accounting standard 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 into the audio portion of the webinar at 888-625-5230 using participant passcode 93535703#.
  • Specific questions about the webinar or your registration may be directed to the webinar producer at .
  • Webinar materials will be archived for future viewing at the link for participants shown above.


  • 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 via the FDIC's Public Information Center, 3501 Fairfax Drive, E 1002, Arlington, VA 22226 (877-275-3342 or 703-562-2200).

Last Updated: June 26, 2018