CFA Institute response to FASB’s January 28, 2019 Public Roundtable Meeting to Discuss a Proposal Submitted by a Group of Banks to Consider an Alternative Approach to Presenting Expected Credit Losses on the Income Statement and Whether Gross Writeoffs and Gross Recoveries Should be Presented in the Credit Quality Disclosures Financial Instruments—Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments.