CECL

The financial technology services company leverages credit data.

While the looming loan-loss accounting standard has been criticized for its complexity and the potential cost to implement, some advocates believe it could also lead to better pricing decisions and improve communication within a bank.

Credit unions and banks continue to push for leniency as the clock ticks toward adoption of the drastic change to how banks account for expected loan losses.

The industry continues to push for leniency as the clock ticks toward adoption of the drastic change to how banks account for expected loan losses.

Fannie Mae and Freddie Mac may need to tap into U.S. Treasury funds when they adopt CECL, a new accounting rule that makes companies set aside money upfront for expected loan losses.

Two experts offer insights into some of the shifts taking place surrounding accounting standards, such as CECL and others.

A new accounting standard will soon go into effect, but banks lack clarity on how to conform.

Bank regulators propose to allow banks to phase in capital treatment of credit losses over three years.

Despite impending data requirements, many small banks are still struggling with automating loan risk calculations.

Many institutions have delayed planning for a big change to reserve accounting despite a belief that they should start testing systems and methodologies next year.