Preparing for Change: 2019 CECL Survey Report

On May 21, 2019, Clearwater hosted a webinar on CECL with more than 400 attendees from US-based institutional investors. Attendees were surveyed throughout the webinar on questions related to their organization’s perceived operational impacts of the change, considerations related to held-to-maturity and available-for-sale securities, approaches to data sourcing, and more.

The following survey report contains the outcomes of those survey questions. Insurers, corporations, government investors, and other institutions should find this information useful as they consider their own approach to preparing for CECL.