Skip to main content
Official State of Iowa Website
Agencies A-Z Programs & Services
Back to home page
Division of Banking

Main navigation

  • Banking
    • Applications
    • Bank Search
    • Administrative Fee Calculators
    • Forms
    • Public Funds
  • Finance
    • Applications & Forms
    • License Verification
  • Legal & Resources
    • Guidances and Bulletins
    • Laws & Regulations
    • Presentations
    • Statistics
    • Performance Ratios
  • About
    • Contact
    • Our Purpose
    • Employment
    • State Banking Council
    • Superintendent
    • News
  • File a complaint
Agencies A-Z Online Services

Breadcrumbs

  1. Home
  2. News

New Superintendent Guidance about CECL and LLL Calculation

  • Wednesday, December 20, 2023
  • News

The Superintendent released a new guidance today. It is titled "Current Expected Credit Losses (CECL) Accounting Standards Codification (ASC) 326 and Iowa Code Legal Lending Limit."  This guidance was sent to all Iowa regulated banks. 

SG-2023-01: CECL and LLL Calculation

Secondary Navigation Menu

  • Home (parent section)
  • Banking (parent section)
    • Applications (parent section)
      • How to Submit
      • Fees
      • Status
    • Bank Search
    • Administrative Fee Calculators
    • Forms
    • Public Funds (parent section)
      • Electronic Submission
      • Public Funds Help
  • Finance (parent section)
    • Applications & Forms
    • License Verification
  • Legal & Resources (parent section)
    • Guidances and Bulletins
    • Laws & Regulations
    • Presentations
    • Statistics
    • Performance Ratios
  • About (parent section)
    • Contact
    • Our Purpose
    • Employment (parent section)
      • Benefits and Culture
    • State Banking Council
    • Superintendent
    • News
  • File a complaint

Related Links

  • Guidances and Bulletins

Division of Banking

Footer Social Media Menu

Office Location

200 East Grand Avenue
Suite 300
Des Moines, IA 50309

Phone

515-281-4014

How can we help?

Share feedback with us

Footer Menu

Footer

  • IDOB
    • About
    • Contact
    • News
    • Employment
    • Financial Literacy
    • File a Complaint
  • Online Services
    • Bank Search
    • New Bank Applications
    • Current Bank Applications
    • Bank Performance Ratios
    • Fee Assessment Calculator
    • Public Funds Login
Back to home page

Contact Menu

  • Send Feedback

© 2025 State of Iowa - Read our accessibility, data, and privacy policies.