Wilary Winn to Present at the 2017 CUNA CFO Council
Wilary Winn will be presenting at the upcoming 2017 CUNA CFO Council in Orlando, Florida. Douglas Winn, President, and Frank Wilary, Principal, will be presenting on Implementing CECL on May […]
News & Events
Wilary Winn to Present at FHLB Des Moines Spring MPF Conference
Wilary Winn will be presenting at the upcoming FHLB Des Moines 2017 MPF Conference in Des Moines, Iowa. Eric Nokken, Director, will be presenting on MPF traditional products on April […]
CECL and Credit Union Merger Resources Update
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 […]
Wilary Winn Welcomes New Analyst
Wilary Winn welcomes Hao Xu as our newest financial analyst. Hao will be joining us in February 2017. Hao graduated from the University of Texas at Austin in May 2016 […]
Don’t Settle for an Inadequate ALM Solution
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 […]
Updated TDR Guidance for Credit Unions
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 […]
Predicting Credit Losses
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 […]
Why Traditional ALM Practices Failed in the Past and Why They Will Fail Again in the Future
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 […]
PCC’s Goodwill Accounting Alternative
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 […]
Overview of FASB’s Proposed Credit Impairment Model
The Financial Accounting Standards Board recently issued a proposed Accounting Standards Update (ASU), Financial Instruments – Credit Losses (Subtopic 825-15), which introduces the concept of the Current Expected Credit Loss […]