Whitepapers

Whitepapers

NCUA Issues Guidance on CECL Audit Minimum Procedures

  The complexities of the Current Expected Credit Loss (CECL) standard remain a significant challenge for credit unions, particularly those...

January 14, 2025
Benchmarking, Back-Testing, & Sensitivity Analysis
Whitepapers

Benchmarking, Back-Testing, & Sensitivity Analysis

  Introduction CECL is a financial accounting standard that requires all companies to estimate and record an allowance for expected...

July 31, 2023
Effects of CECL on Investment Portfolios
Whitepapers

Effects of CECL on Investment Portfolios

  Introduction The CECL standard has enormous ramifications for accounting for investments. All investments need to be re-evaluated, based on...

May 9, 2023
alt_economic_forecasting_under_cecl_a_guide
Whitepapers

Economic Forecasting Under CECL – A Guide

  Introduction Economic forecasting is one of the most important components for CECL. It requires a more comprehensive understanding of...

April 5, 2023
alt_cecl_changes_in_merger_accounting_and_purchasing_loan_pools
Whitepapers

CECL Changes in Merger Accounting and Purchasing Loan Pools

Introduction With the requirement now being that institutions have to calculate the CECL allowances for all amortizable financial assets, it...

March 7, 2023
alt_adjusting_your_historical_data_under_cecl_qualitative_factors_run_amuck
Whitepapers

Adjusting Your Historical Data Under CECL – Qualitative Factors Run Amuck

Quantitative and Qualitative Factors Under CECL Under CECL, companies are required to consider both quantitative and qualitative factors when adjusting...

February 1, 2023
Client Portal Public Portal