Deloitte's Roadmap: Current Expected Credit Losses

Current Expected Credit Losses

This Roadmap provides an overview of the accounting model for current expected credit losses (CECL) in ASC 326, including Deloitte’s insights into how to apply that guidance in practice.

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Preface On the Radar Contacts Chapter 1 — Overview Chapter 2 — Scope Chapter 3 — Recognition and Unit of Account Chapter 4 — Measurement of Expected Credit Losses Chapter 5 — Application of the CECL Model to Off-Balance-Sheet Commitments, Trade and Lease Receivables, and Reinsurance Receivables Chapter 6 — Purchased Credit-Deteriorated Assets Chapter 7 — Available-for-Sale Debt Securities Chapter 8 — Presentation and Disclosure Chapter 9 — Stakeholder Activities Appendix A — Comparison of U.S. GAAP and IFRS Accounting Standards Appendix B — Titles of Standards and Other Literature Appendix C — Abbreviations Appendix D — Roadmap Updates for 2025