Link to FASB’s Draft for Credit Losses (CECL)
The swirl of CECL in the air has many financial institution professionals looking for the draft of the upcoming accounting standard.
From FASB’s website . . .
Last updated on May 20, 2016. Please refer to the Current Technical Plan for information about the expected release dates of exposure documents and final standards.
The link below is to the project page with links to many facets of the accounting standard and the deliberations that have gone into the project.