Institute publications build on a large body of Philadelphia Fed research comprising more than 200 papers related to consumer credit markets and payment systems. The Institute’s researchers and visiting scholars contribute to this literature.
WP 20-09: From Incurred Loss to Current Expected Credit Loss (CECL): A Forensic Analysis of the Allowance for Loan Losses in Unconditionally Cancelable Credit Card Portfolios
This resource provides access to bibliographic information from the consumer credit and payments literature and full-text access to Federal Reserve System publications. With the enhanced search functionality, users can explore this comprehensive database of consumer finance content created by the Federal Reserve Bank of Philadelphia.