ASC 326

Analysis of the ACL under ASC 326: Is Another Banking Crisis Looming?

Oct 04, 2023

This blog, powered by Intelligize®, analyzed the allowance for credit losses (ACL) calculated by banks under ASC 326 to determine if another banking crisis is looming.

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Treat or Trick? Changes to TDR Accounting

Oct 04, 2022

This post discusses the changes made to troubled debt restructuring (TDR) accounting guidance, including the disclosure enhancements.

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Guarantee Accounting and CECL Under ASC 460 and ASC 326

Jun 01, 2021

Is there an accounting issue with ‘double counting’ for guarantees under ASC 460 and ASC 326? This post discusses guarantee accounting.

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Methods to Estimate Current Expected Credit Losses

Mar 23, 2021

ASC 326 is not prescriptive with a methodology to estimate current expected credit losses. Let’s take a look at some of the common methodologies.

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Reversion to Historical Data under CECL: Implementing ASC 326

Jan 14, 2020

How do you estimate current expected credit losses under ASC 326? This post discusses reversion to historical data under CECL.

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CECL: Can there be zero expected credit losses under ASC 326?

Aug 21, 2018

The new CECL model requires an entity to record lifetime expected credit losses for financial instruments, but can that expectation ever be zero?

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Impairment of AFS Debt Securities under ASC 326

Jun 19, 2018

The impairment model for AFS debt securities has changed upon the adoption of ASC 326. This post explores the new requirements.

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Applying CECL to Credit Cards (Application of ASC 326)

Apr 13, 2018

Applying the CECL model to credit cards can be complex! This post will provide you with questions to consider when estimating expected credit losses.

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