The Credit Union National Association (CUNA) interviewed Douglas Winn for the May 2017 issue of the Credit Union Magazine, highlighting the Current Expected Credit Loss (CECL) model.
The focus of the article is the significant change ...
Take a deeper look into Best Practices in Credit Loss Modeling through the presentation led by Douglas Winn and Matt Erickson at the 2016 Moss Adams Credit Union Conference.
Financial institutions face several balance sheet risks ...
Released June, 2017, this white paper is the third in a three-part series that presents the business benefits resulting from incorporating lifetime credit losses required under the CECL accounting standard into analyses designed to optimize the risk/return tradeoffs for a financial institution.
This January 2017 white paper is the second part of a three-part series that presents the numerous business advantages resulting from incorporating lifetime credit losses under the CECL accounting standard.
Released January 2017, this white paper is a part of Wilary Winn’s series of white papers regarding the Current Expected Credit Loss (CECL) Model and highlights best practices in collecting data for CECL.
CECL Implementation
Updated November 28, 2016
Introduction
CECL represents a major change in the way financial institutions estimate credit losses. It requires an institution to estimate life-of-loan credit losses at the inception of ...