[IMGCAP(1)]The post credit crisis regulatory focus on forward-looking techniques and loan behavior models has been burdensome for some banks.

Already strained by the regulatory stress testing requirements, banks are feeling the pressure of the Financial Accounting Standards Board’s upcoming Proposed Accounting Standards Update (Subtopic 825-15), more commonly referred to as the Current Expected Credit Loss model, or CECL. With the final version expected to be issued sometime in the first part of 2015 as part of FASB's financial instruments standard, banks are starting to think about how they will prepare for the proposed accounting standards update.

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