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Wilary Winn LLC
  • (651) 224-1200
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    CECL
    & ALM
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      • Current Expected Credit Loss (CECL)
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    • Outsourced ALM Advisory
      • Interest Rate Risk Management
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    Acquisitions
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Insights

Recent Developments Related to the Accounting for Acquired Assets

  • Wilary Winn
  • January 19, 2023
  • Insights, News & Events

FASB continues to work on refining the interaction between CECL and purchase accounting.

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States Push Back on Credit Unions Acquiring Banks

  • Wilary Winn
  • May 2, 2022
  • Insights, News & Events

A growing number of states are blocking the ability of credit unions to buy banks amidst competitive concerns.

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TDR Accounting Not Required for CECL

  • Wilary Winn
  • April 11, 2022
  • Insights, News & Events

In March 2022, FASB eliminated TDR accounting for financial institutions that have adopted CECL.

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Significant Improvements to Accounting for Acquired Assets

  • Wilary Winn
  • February 22, 2022
  • Insights, News & Events

In February 2022, FASB decided to apply PCD accounting to assets obtained in mergers and acquisitions for institutions that have adopted CECL. This avoids the double counting of credit losses for performing loans. In addition, FASB indicated that revised accounting could be applied to the purchases of seasoned loans.

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Goodwill Amortization

  • Wilary Winn
  • February 1, 2022
  • Insights, News & Events

FASB continues to deliberate on accounting for goodwill including testing it for impairment versus amortizing it over time. It appears it is leaning toward the required use of an amortization model.

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Credit Union Merger Results Through 2018

  • Wilary Winn
  • February 27, 2019
  • Insights

Wilary Winn recently updated our merger results to include the transactions for 2018. The total of mergers dropped to 192 in 2018 from the recent high of 255 in 2014.  […]

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OCC Provides Insights Regarding CECL Implementation

  • Wilary Winn
  • October 5, 2018
  • Insights

The magnitude of the changes required by CECL have created uncertainty regarding how to implement it. The Office of the Comptroller of the Currency (“OCC”) updated its Bank Accounting Advisory […]

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FMS Forward Magazine – Mergers & Acquisitions Article

  • Wilary Winn
  • August 10, 2018
  • Insights

Wilary Winn was recently interviewed for an article published in the July/August 2018 issue of Forward, a publication of the Financial Managers Society. The article, titled “Matchmaker, Matchmaker,” focuses on […]

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CECL Results

  • Wilary Winn
  • August 2, 2018
  • Insights

With all the ado being made about the CECL implementation – the two most important questions remain: How will it actually affect my existing allowance; and How can I use […]

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A Valuation Firm Reads CECL

  • Wilary Winn
  • January 19, 2018
  • Insights

As we all well know, our beliefs about the world are shaped by our experiences. Like many of you, we have read numerous white papers on CECL and participated in […]

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Featured

CECL Resource Center

Our CECL Resource Center includes information on implementing the new standard, including the advantages and disadvantages of the modeling techniques that can be used and the data you should be […]

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What our clients say

I approached Wilary Winn because our Credit Union needed assistance resolving a distinct and complex accounting issue related to our Purchased Credit Impaired Loans (ASC 310-30). Wilary Winn assisted us […]

Hugo Silva, Vice President, Accounting & Finance, UNIFY Financial Credit Union – Torrance, CA
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