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Read this article: OCC Provides Insights Regarding CECL Implementation

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…

Read this article: FMS Forward Magazine – Mergers & Acquisitions Article

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…

Read this article: 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…

Read this article: A Valuation Firm Reads CECL

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…

Read this article: Revenue Recognition – Mortgage Banking

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…

Read this article: Wilary Winn Firsts

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…

Read this article: 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…

Read this article: 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…

Read this article: 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…

Read this article: 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…