FASB Staff Call for Research on ASU 2016-13—Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments
FASB工作人员邀请学者研究当前预期信用损失（CECL）准则，并提交成果以支持准则实施后评估，文章总结了CECL的会计变化、研究主题和现有学术研究。
ABSTRACT The Financial Accounting Standards Board (FASB) staff invites academics to conduct research on Accounting Standards Update 2016-13 (or current expected credit loss (CECL) standard) and share their results, whether published or in process, with the FASB via the Academic Paper Submission Portal (https://www.fasb.org/about-us/connecting-with-stakeholders/academics#Share-Your-Research-With-the-FASB). The FASB staff will read all submitted studies and incorporate the relevant findings in the CECL post-implementation review process. In an effort to support the FASB staff’s interest in CECL, this article briefly summarizes the accounting changes under CECL, research topics of interest, and existing academic research and provides links to helpful resources. JEL Classifications: M41.