Whitepapers

Whitepapers

Latest FASB Proposal Makes Merger Accounting Simpler Under CECL

FASB Moving Closer to Simplifying the Purchased Credit Deteriorated Model (PCD) Currently, the CECL standard requires the acquirer of financial...

January 19, 2023

Whitepapers

Understanding Collateral Dependent Loans Under CECL

CECL has brought about many changes to long established accounting practices. The concept of impaired loans as well as the...

September 4, 2020

Whitepapers

Final Interagency Policy Statement – How Regulatory Agencies Will Respond to CECL

The final interagency policy statement was put out for comment on October 17, 2019 to address FASB ASC Topic 326....

May 14, 2020

Whitepapers

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