7100-AE97 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 7100 Federal Reserve System FRS Regulation Q--Current Expected Credit Loss Standard in Regulatory Capital (Docket No: R-1598)

The Board of the Governors of the Federal Reserve, the Office of the Comptroller of the Currency, and the Federal Deposit Insurance Corporation, are amending the regulatory capital rule to reflect the upcoming adoption by banking organizations of the Current Expected Credit Loss (CECL) methodology contained in the Financial Accounting Standards Board's Accounting Standards Update No. 2016-13.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Prerule Stage No No Independent agency 12 CFR 217 12 U.S.C. 248(a) 12 U.S.C. 321 12 U.S.C. 322 12 U.S.C. 323 No Board Expects to Issue Proposal 06/00/2018 No None No No No No Juan Climent Assistant Director 7100 Federal Reserve System FRS 202 872-7526 Division of Supervision and Regulation, Washington DC 20551 Benjamin McDonough Associate General Counsel 7100 Federal Reserve System FRS 202 452-2036 Legal Division, Washington DC 20551 David Alexander Special Counsel 7100 Federal Reserve System FRS 202 452-2877 Legal Division, Washington DC 20551