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Whitepapers
Accrued Interest Within a CECL Allowance Calculation
Financial institutions face a critical structural decision when executing Discounted Cash Flow (DCF) calculations under the CECL standa...
June 15, 2026
The Unified Balance Sheet: Transcending Siloed Risk Frameworks
Modern financial institutions are holding themselves back by relying on outdated, fractured risk management architectures. For too long...
May 28, 2026
Beyond the Three-Digit Number: A Comparative Analysis of Traditional Credit Models and Lendsight AI
The financial ecosystem heavily relies on accurate risk assessment to distribute capital and determine borrowing costs. For decades, co...
May 5, 2026
A Strategic Guide to the New "Purchased Seasoned Loan" Accounting
Unlock the full potential of your strategic acquisitions with the arrival of ASU 2025-08. For years, financial institutions have been s...
April 17, 2026
Mastering CECL Documentation: Enhance Board Clarity and Regulatory Defensibility
The Financial Accounting Standards Board's (FASB) CECL standard (ASU 2016-13) fundamentally transforms credit loss accounting...
December 1, 2025
A Proactive Approach: Preparing Your CECL Model for Economic Shifts
The Current Expected Credit Loss (CECL) standard is a fundamental shift for financial institutions, demanding a robust, forward-looking model...
November 1, 2025
Accounting and Reporting for Loan Modifications Under CECL
Navigating the complexities of the Current Expected Credit Loss (CECL) standard is critical for financial institutions...
October 1, 2025
A Volatile Market: Housing Shows Signs of Stress
The U.S. housing market is currently experiencing significant instability, marked by high interest rates and rising inventory...
September 1, 2025
CECL Model Selection
Selecting the right Current Expected Credit Loss (CECL) model is a critical decision for every institution...
May 1, 2025
Automated Valuation Modeling
In today’s volatile commercial real estate market lenders face critical challenges in valuation...
April 1, 2025
Asset Liability Management in a CECL World
Unlock a new era of risk management with the essential guide: Asset Liability Management in a CECL World.
March 1, 2025
Back-Testing Your First CECL Year
Is your institution's CECL allowance defensible? This vital paper gives you the roadmap...
February 1, 2025
NCUA Issues Guidance on CECL Audit Minimum Procedures
The complexities of the CECL standard remain a significant challenge for credit unions...
January 14, 2025
Concentrations in Commercial Real Estate and Lending - Risk Management Best Practices
In today's shifting economic climate, proper risk management of CRE concentrations is more critical than ever...
November 1, 2023
Investment Bonds and Securities Loss Rates for Credit Risk Under CECL
ARCSys' CECL methodology determines monthly loss rates for investment portfolios using Discounted Cash Flow...
September 1, 2023
Interagency Policy Statement on Prudent Commercial Real Estate Loan Accommodations and Workouts
The FDIC, Federal Reserve, NCUA, and OCC issued an updated Policy Statement on June 29, 2023, expanding upon...
August 1, 2023
Benchmarking, Back-Testing, & Sensitivity Analysis
CECL requires all companies to estimate and record an allowance for expected losses using Benchmarking...
July 31, 2023
Effects of CECL on Investment Portfolios
The CECL standard has enormous ramifications for accounting for investments. All investments need to be re-evaluated...
May 9, 2023
Economic Forecasting Under CECL – A Guide
Economic forecasting is one of the most important components for CECL. It requires a comprehensive understanding...
April 5, 2023
CECL Changes in Merger Accounting and Purchasing Loan Pools
With the requirement now being that institutions have to calculate CECL allowances for all amortizable financial assets...
March 7, 2023
Adjusting Your Historical Data Under CECL – Qualitative Factors Run Amuck
Under CECL, companies are required to consider both quantitative and qualitative factors when adjusting data...
February 1, 2023
Latest FASB Proposal Makes Merger Accounting Simpler Under CECL
FASB Moving Closer to Simplifying the Purchased Credit Deteriorated Model (PCD) for acquirers...
January 19, 2023
Understanding Collateral Dependent Loans Under CECL
CECL has brought about many changes to long-established accounting practices regarding impaired loans...
September 4, 2020
Final Interagency Policy Statement – How Regulatory Agencies Will Respond to CECL
The final interagency policy statement was put out to address FASB ASC Topic 326...
May 14, 2020
CECL: The Importance of Data and Why
As with every new standard or compliance standard there are questions about how to align with new requirements and practices...
September 30, 2019
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Trusted CECL & ALM Specialists
Trusted CECL & ALM Specialists
