FASB Staff Call for Research on ASU 2016-13—Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments
Year: 2026
Type: article
Abstract: 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.
Source: Journal of Financial Reporting
DOI: 10.2308/jfr-2025-031
Authors: John W. Schomburger, Derek M. Christensen
Institution: University of Oregon
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W7128632083
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