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CECL Pulse Check Q4 2023

How companies are responding to economic impacts in their CECL estimates in Q4'23

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We surveyed companies during the fourth 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 economic impacts of the current macroeconomic environment and how these forces are likely to affect CECL allowances.

Dive into our thinking:

CECL Pulse Check Q4 2023

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CECL Pulse Check Q3 2024

How companies are responding to economic impacts in their CECL estimates in Q3'24

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CECL Pulse Check Q3 2023

How companies are responding to economic impacts in their CECL estimates in Q3'23

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CECL Pulse check Q2 2023

How companies are responding to economic impacts in their CECL estimates in Q2'23

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CECL Pulse check Q1 2023

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

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Meet our team

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Patrick Davis-Griffith
Managing Director, Audit, KPMG US
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Natasha Boswell
Partner, Audit, KPMG US
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Alysha Horsley
Partner, Audit, KPMG U.S.
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Emily De Revere
Managing Director, Accounting Advisory Services, KPMG US
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Image of Patrick Davis-Griffith
Patrick Davis-Griffith
Managing Director, Audit, KPMG US
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Natasha Boswell
Partner, Audit, KPMG US
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Image of Alysha Horsley
Alysha Horsley
Partner, Audit, KPMG U.S.
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Image of Emily De Revere
Emily De Revere
Managing Director, Accounting Advisory Services, KPMG US
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