Credit Risk and Loan Loss Accounting
Definition: Estimating expected credit losses
Scope:ModerateDifficulty:Very Difficult
Part of: Banking and Insurance Accounting
Estimating expected credit losses
StandardsASC 326 CECL, IFRS 9
CertificationsCPA, CFA, FRM
GeographyCECL 2020; IFRS 9 2018
Related Subjects
See Also
- Banking and Insurance AccountingPart of Banking and Insurance Accounting
External Links
- Expected loss — Wikipedia