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 […]
Concentration Risk Management
Making the Business Case for the CECL Approach – Part III [White Paper]
Part III – Expected Real Return Analysis Released June 2017 This white paper is the third part of a three-part series that presents the business benefits resulting from incorporating lifetime […]
Making the Business Case for the CECL Approach – Part II [White Paper]
Part II – Concentration Risk Management Released January 2017 This white paper is the second part of a three part series that presents the numerous business advantages resulting from incorporating […]
Data Collection for CECL [White Paper]
Released January 2017 This white paper is a part of Wilary Winn LLC’s (“Wilary Winn”) series of white papers regarding the Current Expected Credit Loss (CECL) Model and highlights best […]
Implementing the Current Expected Credit Loss (CECL) Model [White Paper]
CECL Implementation Updated November 28, 2016 ASU 2016-13 Measurement of Credit Losses on Financial Instruments was issued on June 16, 2016. The ASC creates ASC 326. Subtopic 326-20 applies to […]