Joint Statement on the New Accounting Standard on Financial Instruments - Credit Losses
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Joint Statement on the New Accounting Standard on Financial Instruments - Credit Losses

Filetype[PDF-173.39 KB]


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Details:

  • Publisher's site:
  • Corporate Authors:
    Federal Deposit Insurance Corporation (FDIC)
  • Description:
    The federal financial institution regulatory agencies have issued a Joint Statement on the New Accounting Standard on Financial Instruments – Credit Losses regarding the Financial Accounting Standards Board's new standard, which introduces the current expected credit losses methodology (CECL) for estimating allowances for credit losses. The joint statement also provides initial supervisory views regarding the implementation of the new accounting standard.
  • Content Notes:
    Link to this FIL included in FIL-79-2016
  • Subject:
  • Dataset Download URL:
  • Format:
    PDF
  • Release Date:
    06/17/2016
  • Update Date:
    06/17/2016
  • Withdrawn Date:
    Not Available
  • Agencies Involved:
    Federal Deposit Insurance Corporation (FDIC);Board of Governors of the Federal Reserve System (The Fed);Office of the Comptroller of the Currency (OCC);National Credit Union Administration (NCUA);
  • Fdic Employee Involved:
    John Rieger;Christine Bouvier;Kenneth Johnson;
  • Other Institutions Involved:
    Financial Accounting Standards Board (FASB)
  • Source:
    FDIC Website
  • Memorandum To:
    FDIC-Supervised Banks (Commercial and Savings) and FDIC-Supervised Savings Associations
  • FIL Number:
    FIL-39-2016
  • Main Document Checksum:
  • Download URL:
  • File Type:

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