Resources

Financial accounting and regulatory reporting continue to grow increasingly complex. Find jargon-free answers to your questions here.

CECL Resource Center

CECL’s Effect on Merger Accounting [White Paper]

Community Bank Leverage Ratio

Credit Union Merger FAQs [White Paper]

Credit Union Merger Results Through 2018

Credit Union Mergers [Resource]

Credit Union Purchase Accounting [White Paper]

Data Collection for CECL [White Paper]

Fair Value: Where Finance Meets Accounting [AICPA Presentation]

FAS ASC 310-30 Accounting for Purchased Loans with Deteriorated Credit Quality [White Paper]

FFIEC Training on Mortgage Banking Derivatives and Mortgage Servicing Rights [FFIEC Presentation]

Guide to Reporting Under BASEL III for FHLB MPF Program Participants [Resource]

Implementing CECL – [CUNA CFO Council Presentation]

Implementing the Current Expected Credit Loss (CECL) Model [White Paper]

Making the Business Case for the CECL Approach – Part I [White Paper]