David A. Hedges sat down with the interviewer, his eyes wild and fidgety. “Did you read the disclosure? Did you see what those damn regulators are doing to us?” he spat. “They’re making us adopt this CECL thing and it’s costing us a million bucks just like that! It’s highway robbery!” The interviewer cleared his throat. “Well, Mr. Hedges, it’s actually a new accounting standard that many companies are adopting. And while it may be costing you a bit up front, it’s meant to better reflect and prepare for potential credit losses in the future.” David blinked a few times, as if coming out of a trance. “Oh, right. That…I knew that,” he said, smoothing his tie. “It just seems like a lot of money, you know?” The rest of the interview proceeded without any further hallucinations or outbursts.

Original Release: https://www.globenewswire.com/news-release/2023/04/25/2653863/10131/en/Auburn-National-Bancorporation-Inc-Reports-First-Quarter-Net-Earnings.html


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