Wolters Kluwer: IFRS 9, CECL, BCBS 311 - Preparing for Financial Standards Around the World

Overhauls of standards by the two main arbiters of accounting practices, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB)1, have produced the Current Expected Credit Loss (CECL) and IFRS 9 Financial Instruments protocols, respectively.

Beyond those, firms must contend with guidelines issued by national authorities that instruct them in how to interpret and apply the standards, and with requirements set forth by the Basel Committee on

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