Insight

CECL Pulse check Q1 2023

How companies are responding to economic impacts in their CECL estimates in Q1'23

Patrick Davies-Griffith

Patrick Davies-Griffith

Senior Manager Audit, KPMG US

+1 203-229-3323

Reza van Roosmalen

Reza van Roosmalen

Accounting Change Services Lead, KPMG US

+1 212-954-6996

Natasha Boswell

Natasha Boswell

Partner, Audit - NYFS, KPMG US

+1 212 909 5075

Mario Mastrantoni

Mario Mastrantoni

Partner, Accounting Advisory Services , KPMG LLP

980-297-6079

Alysha Horsley

Alysha Horsley

Partner, Audit, KPMG in the U.S.

+1 704 370 4368

Emily De Revere

Emily De Revere

Director, Accounting Advisory, KPMG US

+1 617-988-5708

We surveyed companies during the first quarter of 2023 to understand how current economic conditions are likely to impact their Current Expected Credit Losses (CECL) process. We asked about the continuing impacts of the current market uncertainty, including a potential recession, on commercial and retail loan portfolios—and how these forces are likely to affect CECL allowances.




Pulse Check Q1 2023
How companies are responding to economic impacts in their CECL estimates

Contact us

Patrick Davies-Griffith

Patrick Davies-Griffith

Senior Manager Audit, KPMG US

+1 203-229-3323
Reza van Roosmalen

Reza van Roosmalen

Accounting Change Services Lead, KPMG US

+1 212-954-6996
Natasha Boswell

Natasha Boswell

Partner, Audit - NYFS, KPMG US

+1 212 909 5075
Mario Mastrantoni

Mario Mastrantoni

Partner, Accounting Advisory Services , KPMG LLP

980-297-6079
Alysha Horsley

Alysha Horsley

Partner, Audit, KPMG in the U.S.

+1 704 370 4368
Emily De Revere

Emily De Revere

Director, Accounting Advisory, KPMG US

+1 617-988-5708