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Bank Wire – FASB proposal delays CECL, lease accounting changes

$225.00

SKU: CBAfa194. Category: .

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Abstract: This summary of recent developments in banking discusses a recent FASB proposal that provides breathing room for community banks struggling to implement the current expected credit losses (CECL) model and the new lease accounting standard. It also looks at a recent report issued by the Federal Reserve suggesting how to reform the Community Reinvestment Act by expanding assessment areas and updating asset thresholds, among other things. Finally, it discusses a new OCC Bulletin encouraging banks to refer to the OCC’s core lending principles in connection with their community revitalization efforts.

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