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ABA Banking Journal
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FASB votes to end “CECL double count” in bank acquisitions | ABA Banking Journal
https://bankingjournal.aba.com/2025/04/fasb-votes-to-end-cecl-double-count-in-bank-acquisitions/
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The Financial Accounting Standards Board yesterday voted to eliminate the CECL "double count" that is often recorded in bank mergers
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