CECL Models: Comparing WARM to DCF [White Paper]
This December 2023 white paper compares the weighted average remaining maturity (“WARM”) and discounted cash flow (“DCF”) models used to estimate CECL reserves.
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.
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 […]
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 […]
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 […]
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 […]
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 […]
Released March 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 […]
Released January 2020 introduction On November 19, 2019, the SEC issued Staff Accounting Bulletin No. 119. In the words of the SEC, “the staff accounting bulletin updates portions of 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. […]