FASB should delay implementation of CECL to at least January 2024, as credit unions are currently focusing on serving members affected by the coronavirus pandemic. CECL is currently scheduled to become effective for credit unions in January 2023.
https://news.cuna.org/articles/117438-cecl-delay-to-2024-would-help-cus-focus-on-covid-19-needs
Airgeadais 