This content was published prior to the merger of equals between BKD and DHG on June 1, 2022. See all FORsights for the most up-to-date articles, webinars, and videos.
Limited CECL FVO Now Available

With the implementation date quickly approaching for the new credit impairment model known as CECL, FASB guidance provides a one-time, instrument-by-instrument election to apply the fair value option (FVO) to certain financial instruments measured at amortized cost on CECL’s adoption. Read on to learn more about this change.