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Resources

Current Expected Credit Loss (CECL) (ASC 326)

  • FASB Credit Losses Educational Resources [URL]
  • AICPA - Accounting for Credit Losses [URL]
  • Credit impairment under ASC 326 [EY,  January 2021]
  • Credit impairment [KPMG, December 2020]
  • A Roadmap to Accounting for Current Expected Credit Losses  [DT, December 2020]
  • Loans and investments [PwC, November 2020]

Revenue Recognition (ASC 606)

  • A Roadmap to Applying the New Revenue Recognition Standard (2018) [Deloitte, Nov 20, 2018]
  • Handbook: Revenue recognition [KPMG, Nov 20, 2018]
  • FRD - Revenue from contracts with customers (ASC 606) [EY, Oct 11, 2018]
  • Revenue from contracts with customers, global edition (fully updated in September 2018) [PwC, Sep 2018]

New Leases (ASC 842)

  • FRD - Lease accounting - ASC 842, Leases [EY, Jan 17, 2019]
  • Handbook: Leases [KPMG, Dec 17, 2018]
  • Leases (fully updated in December 2018) [PwC, Dec 13, 2018]
  • A Roadmap to Applying the New Leasing Standard (2018) [Deloitte, Apr 2, 2018]

New Hedging (ASU 2017-12, ASC 815)

  • FRD - Derivatives and hedging (before the adoption of ASU 2017-12) [EY, Jan 3, 2019]
  • Technical Line - A closer look at the FASB’s new hedge accounting standard [EY, Oct 4, 2018]
  • Handbook: Hedging [KPMG, Sep 27, 2018]
  • Derivatives and hedging (partially updated in July 2018) [PwC, Jul 2018]
  • Heads Up — FASB issues standard bringing targeted improvements to hedge accounting [Deloitte, Oct 19, 2017]
  • Changes to hedge accounting [KPMG, Aug 29, 2017]

Downloads

CSBS - CECL Readiness Tool - Examiner Guide (pdf)Download
CSBS - CECL Timeline Tool (xlsx)Download
Comptroller’s Handbook - Allowances for Credit Losses (pdf)Download
OCC Bank Accounting Advisory Series - August 2023 (pdf)Download

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