Roadmap
Current Expected Credit Losses
(June 2025)
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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.