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Incurred Loss
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Discussion / WP-CoronavirusAndCECL-NovelThreatsNewAccounting-031820

Learn about how the coronavirus is affecting CECL and other accounting standards.

Poll

What type of data do you anticipate leveraging for your CECL calculation?

1-5 years of detailed loan level data
5+ years of detailed loan level data
1-5 years of aggregate (pool level) data
5+ years of aggregate (pool level) data
I don't know the difference

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Use a qualitative scoring matrix to help justify Q factors from period to period

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