Quarter 2 of CECL: Will you be prepared to explain your credit loss provision?

This session will focus your attention on the information that may be needed after CECL has been adopted to explain subsequent credit loss provisions for the loan portfolio.  In doing so, we hope you will be better prepared to make the needed disclosures and for that purpose have in mind the information that may need to be readily available from the ACL (Allowance for Credit Losses) system.   It will also touch on the issue of measurement uncertainty as it applies to the ACL and how measurement uncertainty may affect the level of the ACL that lenders choose to carry.


Dorsey Baskin | Partner Emeritus | Grant Thornton

Independent Senior Advisor | MST Advisory Services