Community banking How FASB's Loan-Loss Plan Will Hurt Small Banks Published May 10, 2016 12:00 PM | Updated February 10, 2020 10:43 AM 0:49 Facebook Twitter LinkedIn Email Daniel Schrider, chief executive of Sandy Spring Bancorp in Olney, Md., discusses a controversial change to loan-loss accounting rules known as the Current Expected Credit Loss standard, or CECL and why it will be a burden for community banks.