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RECENT ACCOUNTING PRONOUNCEMENTS (Tables)

6 Months Ended

Mar. 31, 2024

Recent Accounting Pronouncements [Abstract]

Schedule of Change from the Incurred Loss Model to the Current Expected Credit Loss Model

The impact of the change from the incurred loss model to the current expected credit loss model is included in the following table:

		October 1, 2023
						Adoption
		Pre-adoption				Impact				As Reported
		(In thousands)
Assets
ACL on debt securities held-to-maturity		$	—			$	—			$	—
ACL on loans
One-to-four family residential			1,259				7				1,266
Commercial real estate			5,277				(589	)			4,688
Construction and land			472				(55	)			417
Home equity lines of credit			207				(87	)			120
Commercial business			939				(133	)			806
Other			176				(175	)			1
Liabilities
ACL on unfunded commitments			—				540				540
Total		$	8,330			$	(492	)		$	7,838

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- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

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