CECL Results
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 […]
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 […]
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 […]
For quite a while, it seemed that every change to GAAP was primarily directed at the financial institutions industry. While we in the industry have not been the recipients of […]
We are about to enter our 15th year of business and I wanted to take the opportunity to thank our clients and our talented team. In many ways, it seems […]
See our new whitepaper on Data Collection for CECL. Please also see our recently updated white papers on: Implementing the Current Expected Credit Loss (CECL) Model – includes an updated […]
Asset and liability management (ALM) is the practice of managing the risks arising from mismatches between assets and liabilities on a financial institution’s balance sheet, while earning a return commensurate […]
On September 30, 2014, the NCUA released Accounting Bulletin No. 14-1 regarding the revised reporting standards for modified loans classified as Troubled Debt Restructurings (TDRs). The bulletin was released in […]
Discounted cash flow analysis is a common valuation technique and Wilary Winn uses this approach for nearly all of our services. To project lifetime cash flows for a loan, we […]
By narrowly defining asset and liability management (“ALM”) as the process of monitoring, managing and anticipating the interest rate and liquidity risks that arise under various interest rate scenarios on […]
Update to original November 6, 2013 Post: As expected, on November 25, 2013, FASB endorsed the PCC’s recommended accounting alternatives for goodwill and “vanilla” interest-rates swaps. The final ASUs have […]