About: Current Expected Credit Losses

An Entity of Type: Thing, from Named Graph: http://dbpedia.org, within Data Space: dbpedia.org:8891

Current Expected Credit Losses (CECL) is a credit loss accounting standard (model) that was issued by the Financial Accounting Standards Board (FASB) on June 16, 2016. CECL replaces the current Allowance for Loan and Lease Losses (ALLL) accounting standard. The CECL standard focuses on estimation of expected losses over the life of the loans, while the current standard relies on incurred losses.

Property Value
dbo:abstract
  • Current Expected Credit Losses (CECL) is a credit loss accounting standard (model) that was issued by the Financial Accounting Standards Board (FASB) on June 16, 2016. CECL replaces the current Allowance for Loan and Lease Losses (ALLL) accounting standard. The CECL standard focuses on estimation of expected losses over the life of the loans, while the current standard relies on incurred losses. (en)
  • Ожидаемые кредитные убытки (англ. expected credit losses) — среднее взвешенное по вероятностям дефолта значение возможных кредитных убытков, введенное в МСФО 9. (ru)
dbo:wikiPageID
  • 56843421 (xsd:integer)
dbo:wikiPageLength
  • 5555 (xsd:nonNegativeInteger)
dbo:wikiPageRevisionID
  • 1075928722 (xsd:integer)
dbo:wikiPageWikiLink
dbp:wikiPageUsesTemplate
dcterms:subject
rdfs:comment
  • Current Expected Credit Losses (CECL) is a credit loss accounting standard (model) that was issued by the Financial Accounting Standards Board (FASB) on June 16, 2016. CECL replaces the current Allowance for Loan and Lease Losses (ALLL) accounting standard. The CECL standard focuses on estimation of expected losses over the life of the loans, while the current standard relies on incurred losses. (en)
  • Ожидаемые кредитные убытки (англ. expected credit losses) — среднее взвешенное по вероятностям дефолта значение возможных кредитных убытков, введенное в МСФО 9. (ru)
rdfs:label
  • Current Expected Credit Losses (en)
  • Ожидаемые кредитные убытки (ru)
owl:sameAs
prov:wasDerivedFrom
foaf:isPrimaryTopicOf
is dbo:wikiPageRedirects of
is dbo:wikiPageWikiLink of
is foaf:primaryTopic of
Powered by OpenLink Virtuoso    This material is Open Knowledge     W3C Semantic Web Technology     This material is Open Knowledge    Valid XHTML + RDFa
This content was extracted from Wikipedia and is licensed under the Creative Commons Attribution-ShareAlike 3.0 Unported License