FASB: The Financial Accounting Standards Board(FASB) is an independent organization that prescribes financial accounting and reporting standards for public and private companies that follow Generally Accepted Accounting Principles (GAAP). It is recognized by the SEC.
- FASB: Financial Instruments-Credit Losses
- FASB CECL Q&A
- FASB: CECL for small scale Community Banks
- FASB: WARM method for CECL