M&A Accounting Implications presentation (CUNA Finance Council 2023) now available

M&A Accounting Implications in the Current Economic Environment, presented by Wilary Winn Director Cole Schulte at the CUNA Finance Council Conference on May 22, 2023, is now available to download.

The presentation focuses on the key accounting implications that a merger can have on credit union financial statements on day one and thereafter, such as the immediate effects on capital and whether the transaction will be accretive or dilutive to earnings. Results from recent valuations stemming from the higher interest rate environment as well as implications of CECL and the latest from FASB regarding purchased financial assets are also discussed.

See our Mergers & Acquisitions page for more information or download the presentation here.