This Wilary Winn-led training for the FDIC provides insights on CECL as well as liquidity risk management in a regulatory context, compares CECL models, and gives actionable guidance.
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.
This April 2024 white paper examines the historical trends from the SBA 7(a) loan program and analyzes sector-specific loan performance, informing risk management decisions for community financial institutions.
This white paper describes credit quality metrics at financial institutions versus loss reserves across the industry and emphasizes the need for an adaptive, prospective CECL model.
This December 2023 white paper compares the weighted average remaining maturity ("WARM") and discounted cash flow ("DCF") models used to estimate CECL reserves.
This presentation, delivered at the CUNA Finance Council Conference in May 2023, focuses on the key accounting implications that a merger can have on credit union financial statements on day one and thereafter.
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 ...
Released March 2020
Introduction
This white paper is an excerpt from our Accounting and Regulatory Guidance for the MPF® program, April 2020, Version 11. It focuses on the required accounting for the credit enhancement fees as well ...
