This August 2024 white paper explores the opportunity to use CECL as a strategic tool for enhanced risk management. By moving beyond the minimum compliance requirements and integrating CECL into broader risk management frameworks, financial institutions can transform a regulatory requirement into a competitive advantage.
Wilary Winn examines SEC Staff Accounting Bulletin No. 119 which "updates portions of the interpretive guidance included in the Staff Accounting Bulletin Series" and addresses four major CECL topics.
Released August 2020
Introduction
The four largest bank holding companies in the United States: JP Morgan Chase & Co., Bank of America Corporation, Citigroup Inc. and Wells Fargo & Company hold approximately $10 trillion in ...
Released May 2020
Introduction
This white paper, along with its predecessor, released last month, attempts to build an economic recovery timeline based upon medical initiatives currently underway to combat the COVID-19 pandemic.
This ...
Released April 2020
Introduction
This white paper will attempt to build an economic recovery timeline based upon medical initiatives currently underway to combat the COVID-19 pandemic.
This timeline can then be applied to ...
Released April 2020
Introduction
The Community Bank Leverage Ratio (“CBLR”) final rule was recently adopted by the federal banking agencies and became effective on January 1, 2020. The rule is optional and designed to simply the ...
Auto Loan Delinquency Trends: Steady Overall, Rising for Millennials
Released June 2019
Introduction
This white paper is part of a continuing series highlighting credit trends in the consumer lending marketplace. See the Resources ...
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 collecting now.
Implementing CECL
CECL ...
This December 2016 white paper is Part I in a three-part series which argues that financial institutions should forecast lifetime credit losses for business advantages, even absent the CECL requirements.
This September 2016 PowerPoint shows how measuring interest rate and credit risks on an integrated basis can lead to more informed loan pricing and better decisions regarding asset mix and the resulting capital at risk.
This May 2017 presentation provides practical ways to estimate credit losses in full accordance with the CECL standard and touches on the advantages and disadvantages of the various models that can be utilized and reasons why we utilize discounted cash flow models.
On November 3, 2016, Frank Wilary presented at the Nebraska Bankers Association on Asset Liability Management, concentrating on the balance sheet and identifying inherent risks along with evaluating business strategies for ...
