film and CCD exposure

I am wondring if CCD camera ISO ratings are the same as film.
Are exposure times calculated the same?

Yes, and no.

Film has a speed (ISO number) when used at fast shutter speeds (like
less than several seconds) but film has reciprocity failure that slows
its apparent speed when long exposures are performed. CCDs and CMOS
sensors do not have reciprocity failures.

The ISO numbers used in CCD and CMOS cameras is supposed to match a
film with the same ISO number. The match is imprecise (+/- 20% range).