Example CECL disclosures

This publication provides an example of the disclosure requirements in Accounting Standards Update 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” as amended.

Although these statements do not address all possible scenarios, they are meant to address both the transition and ongoing disclosure requirements for public business entities that meet the definition of a U.S. Securities and Exchange Commission filer.