Proposed Interagency Policy Statement on Allowances for Credit Losses
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Proposed Interagency Policy Statement on Allowances for Credit Losses

Filetype[PDF-168.33 KB]



Details:

  • Publisher's site:
  • Description:
    The federal financial institution regulatory agencies have issued for public comment the attached proposed Interagency Policy Statement on Allowances for Credit Losses in response to changes in the accounting for credit losses under U.S. generally accepted accounting principles (U.S. GAAP), as promulgated by the Financial Accounting Standards Board (FASB). Institutions are encouraged to review the proposed interagency policy statement and submit comments by December 16, 2019.
  • Content Notes:
    Supplemental Document is a Federal Register (84 FR 55510). Peer to FIL-20-2019 (April 3, 2019) and FIL-39-2016 (June 17, 2016)
  • Format:
  • Release Date:
    10/17/2019
  • Update Date:
    10/17/2019
  • Withdrawn Date:
    12/09/2020
  • Agencies Involved:
    Federal Deposit Insurance Corporation (FDIC);Office of the Comptroller of the Currency (OCC);Board of Governors of the Federal Reserve System;National Credit Union Administration (NCUA);
  • Fdic Employee Involved:
    Shannon Beattie;John Rieger;Andrew Overton;
  • Other Institutions Involved:
    Financial Accounting Standards Board (FASB)
  • Related Regulation:
    12 CFR Part 364
  • Comment Period End Date:
    12/16/2019
  • Source:
    FDIC Website
  • Memorandum To:
    FDIC-Supervised Institutions
  • FIL Number:
    FIL-59-2019
  • Main Document Checksum:
  • File Type:

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