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NCUA Issues Letter on Technical Correction for Current Expected Credit Loss Transition Amount
December 22, 2023
ALEXANDRIA, Virginia, Dec. 22 -- The National Credit Union Administration issued the following letter (No. 23-12) on Dec. 21, 2023:

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Subject: Accounting

Status: Active

This alert informs credit unions about a technical correction with the calculation of the Current Expected Credit Loss (CECL) transition amount in NCUA regulations, Sec.702.703(b)(2). Credit unions that adopted the CECL accounting standard in 2023 should use the method descr . . .

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