Skip to main content

Looking for Valuant? You are in the right place!

Valuant is now Abrigo, giving you a single source to Manage Risk and Drive Growth

Make yourself at home – we hope you enjoy your new web experience.

Looking for DiCOM? You are in the right place!

DiCOM Software is now part of Abrigo, giving you a single source to Manage Risk and Drive Growth. Make yourself at home – we hope you enjoy your new web experience.

Portfolio Risk & CECL

Loan, Debt Security, and ACL Disclosures Required by CECL

Where is it in the ASU 2016-13?

This document is a companion piece to “CECL Modifications of Typical ALLL Disclosures“. It contains the disclosure requirements and related disclosure guidance copied from ASU 2016-13.

(FASB material is copyrighted by the Financial Accounting Foundation, 401 Merritt 7, Norwalk, CT 06856, USA, and is used with permission.)

*Upon submission, the downloaded file can be found in your browser downloads.