The CECL standard has enormous ramifications for accounting for investments. All investments need to be re-evaluated, based on the expected credit losses that may need to be calculated based on the security type, HTM or AFS, and whether the investment is explicitly or implicitly guaranteed by the federal government. This whitepaper will give you the information you need to know about investments with CECL.
About The Authors
Micheal Umscheid
President and CEO
