Roadmap
Current Expected Credit Losses
(CECL) (September 2026)
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We’re pleased to present the 2026
edition of Current Expected Credit Losses (CECL), which 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 FASB has continued
its postimplementation review and standard setting related to ASC 326. For instance, in
2025, the Board released final standards (ASU 2025-08 and ASU 2025-05) that (1) increase
the number of acquired financial assets subject to the gross-up approach and (2)
introduce a practical expedient and accounting policy election related to the estimation
of expected credit losses for current accounts receivable and current contract assets
that arise from transactions accounted for under ASC 606.
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.