Tag: asc_topic_326
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OCC Updates Credit Loss Guidance for Banks
The OCC has released an updated "Allowances for Credit Losses" booklet, replacing previous guidance. This version reflects the full adoption of CECL and recent policy changes, providing examiners with current information for supervising financial institutions.
BusinessPolitics and GovernmentBankingEconomyFederal GovernmentLegalFinancial Markets OCCAllowances for Credit LossesComptroller's HandbookASC Topic 326Current Expected Credit LossesBanking RegulationCredit RiskOffice of the Comptroller of the Currency (OCC)