Deloitte
Accounting Research Tool
...
Roadmap Series

Current Expected Credit Losses

Image cannot be displayed

Roadmap
Current Expected Credit Losses (June 2025)

  • Read the Roadmap.
  • Open a PDF version of the Roadmap.
  • A DART subscription is required for downloading, copying, or printing the Roadmap. Clients who are not DART subscribers may request a PDF version of the Roadmap from their engagement teams.
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.
The 2025 edition reflects guidance codified in ASC 326 as of the date of this publication. References to U.S. GAAP applicable before the adoption of ASC 326 have been removed, since ASC 326 became effective for all entities for fiscal years beginning after December 15, 2023.
Also available is the latest edition of On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.