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Home Resources Category: CECL

Read this article: Macroeconomic Update and Credit Loss Indicators- WW University 2026 [Video & PowerPoint]

In the final of six sessions during Wilary Winn University 2026, we provide a broad, data-driven view of credit performance across key sectors of the market, framed within the current macroeconomic environment.

Read this article: Integrated Risk Modeling- WW University 2026 [Video & PowerPoint]

Session 5 of 6 during Wilary Winn University 2026 introduces an integrated view of risk management that treats ALM, CECL, concentration risk, and pricing as interlocking parts of a single, path-dependent system.

Read this article: Mergers of Equals- WW University 2026 [Video & PowerPoint]

As the third of six sessions during Wilary Winn University 2026, this presentation provides an overview of the factors considered when contemplating a merger of equals.

Read this article: The Anatomy of a Defensible CECL Reserve- WW University 2026 [Video & PowerPoint]

This is the second of six sessions presented during Wilary Winn University 2026.

Read this article: CECL: The Anatomy of a Defensible Reserve [White Paper]

A defensible CECL reserve is the outcome of a framework designed to translate evolving credit risk into an explainable estimate of expected loss. This white paper outlines four structural pillars that determine whether a CECL implementation produces opaque results or a reserve that can be clearly interpreted, governed, and defended.

Read this article: Integrated Risk Modeling: How ALM, CECL, Concentration Risk, and Pricing Form a Single System

This white paper explains how treating risk coherently across frameworks better captures its pervasive and conditional nature, leading to improved decision-making.

Read this article: CECL and ALM Validations [Video & PowerPoint]

This Wilary Winn webinar, originally presented in July 2025 to Baker Tilly staff, offers a detailed and practical overview of the top-down process used for the validation of both ALM and CECL models.

Read this article: CECL Webinar [Video & PowerPoint]

Originally presented to Baker Tilly staff in June 2025, this Wilary Winn webinar offers a detailed and practical overview of CECL modeling approaches, demonstrates how model choice can affect results across varying economic conditions, and provides insight into how to evaluate CECL models.

Read this article: Purchase Accounting Webinar [Video & PowerPoint]

This Wilary Winn webinar, originally presented in June 2025 to Baker Tilly staff, highlights the steps required to comply with ASC 805 Business Combinations when completing a merger or acquisition and focuses on the implications arising from these deals.

Read this article: Beyond CECL Compliance: Leveraging CECL for Strategic Decision-Making [White Paper]

This white paper explores how financial institutions can improve decision making and financial performance by leveraging the insights gained from CECL.