Released October 2018 The magnitude of the changes required by CECL have created uncertainty regarding how to implement it. The Office of the Comptroller of the Currency (“OCC”) updated its […]
Our CECL Resource Center includes information on implementing the new standard, including the advantages and disadvantages of the modeling techniques that can be used and the data you should be […]
Released December 2016 Attend any recent or upcoming financial institution conference and you will find considerable discussion and debate about the new accounting guidance related to the Current Expected Credit […]
Inspired by client questions, we offered ALM Strategies as part of the 2016 Wilary Winn University. The content includes using iterative ALM analysis to improve risk-based pricing by explicitly quantifying credit losses, […]
Douglas Winn and Frank Wilary presented on Implementing CECL at the CUNA CFO Council on May 22, 2017. The presentation provides practical ways to estimate credit losses in full accordance with the […]
On November 3, 2016, Frank Wilary presented at the Nebraska Bankers Association on Asset Liability Management, concentrating on the balance sheet and identifying inherent risks along with evaluating business strategies for […]
The Credit Union National Association (CUNA) interviewed Douglas Winn for the May 2017 issue of the Credit Union Magazine, highlighting the Current Expected Credit Loss (CECL) model. The focus of […]
Take a deeper look into Best Practices in Credit Loss Modeling through the presentation led by Douglas Winn and Matt Erickson at the 2016 Moss Adams Credit Union Conference. Financial institutions face […]
Released June 2017 Brief CECL Summary As you know, FASB finally released the long anticipated CECL guidance. This memorandum very briefly addresses the basics and then details how the new […]
Version Two – Updated and Revised May 2013 Scope Accounting for purchase loans with deteriorated is relatively complex and this paper is for those who want to better understand its […]