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ABA: The American Bankers Association
Banking Topic


ABA meets regularly with regulators and accounting standard setters both domestically and internationally and works to achieve accuracy and improvement in financial reporting standards.

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CECL Highlights and Challenges

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Related Training & Events

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CECL Accounting Standard for Credit Losses Issue Update

Higher and more volatile ALLL levels and higher operational costs will reduce available capital and limit a bank's ability to meet credit needs, especially during an economic downturn.

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Accounting Regulatory Proposals

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Michael Gullette

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Josh Stein

Vice President, Accounting & Financial Management

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Accounting Committee

Provide your accounting and reporting expertise in developing ABA issue positions, and identify and share emerging issues and best practices.

Internal Audit Peer Group

Designed to help ABA members stay abreast of issues facing bank internal auditors.

CECL Network

The CECL Network is an online space for ABA members to come together, share and learn the best ways to implement the Current Expected Credit Loss (CECL) standard.

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