The Impact of the Current Expected Credit Loss Standard on the Timing and Comparability of Reserves

July 12, 2018

CECL is intended to promote proactive credit loss provisioning. The Federal Reserve Bank of New York's Sarah Chae, Robert Sarama, Cindy Vojtech and James Wang discuss why CECL may complicate the comparability of provisions across banks.

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The Impact of the Current Expected Credit Loss Standard on the Timing and Comparability of Reserves