SEC Staff Accounting Bulletin 119 – CECL
On November 19, 2019, the SEC issued Staff Accounting Bulletin No. 119. In the words of the SEC, “the staff accounting bulletin updates portions of the interpretive guidance included in […]
Concentration Risk Management
Auto Loan Delinquencies
Auto Loan Delinquency Trends Steady Overall, Rising for Millennials Released June 2019 Andrew Van Dellen, Financial Analyst This white paper is part of a continuing series highlighting credit trends in […]
CECL Resource Center
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 […]
Making the Business Case for the CECL Approach – Part I [White Paper]
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 […]
Best Practices in ALM [WW University Presentation]
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, […]
Implementing CECL – [CUNA CFO Council Presentation]
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 […]
Asset Liability Management [Nebraska Bankers Association Presentation]
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 […]
CECL is Coming: Are You Ready? [CUNA Article]
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 […]
Best Practices in Credit Loss Modeling [Moss Adams Presentation]
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 […]
CECL’s Effect on Merger Accounting [White Paper]
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 […]