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Deloitte's Roadmap: Current Expected Credit Losses

Current Expected Credit Losses

This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASU 2016-13 (codified as ASC 326), Measurement of Credit Losses on Financial Instruments.

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  • US GAAP
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASU 2016-13 (codified as ASC 326), Measurement of Credit Losses on Financial Instruments. The ASU adds to U.S. GAAP an impairment model known as the current expected credit loss (CECL) model, which is based on expected losses rather than incurred losses.