Moody’s Analytics Director Robby Holditch recently visited the Barret School of Banking to discuss the upcoming current expected credit loss (CECL) accounting standard and its ramifications for the community banking space.
Topics addressed with host Byron Earnheart include:
• An overview of new CECL requirements
• The current state of CECL readiness among small banks
• The early impact of CECL on earnings estimates
• How small institutions should start with CECL implementation