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Home Resources Category: CECL

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.

Read this article: Navigating Mergers & Acquisitions Accounting for Credit Unions [ACU Finance Council PowerPoint]

Wilary Winn recently presented on mergers & acquisitions accounting at America’s Credit Unions Finance Council Conference. This presentation highlights the steps required to comply with ASC 805 Business Combinations when completing a merger and focuses on the implications arising from these deals.

Read this article: CECL and Credit in Recession

This May 2025 white paper breaks down the warning signs of a recession—like rising unemployment and shifts in credit scores—and shows how these changes ripple through loan performance. With insights from the 2008 crisis and today’s economic risks, it explains how Wilary Winn’s CECL model helps financial institutions stay ahead by predicting losses before they hit.

Read this article: FDIC Training on CECL & Liquidity [PowerPoint]

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.

Read this article: Beyond CECL Compliance: Leveraging CECL to Enhance Risk Management [White Paper]

Released in August 2024, this white paper explores the crucial opportunity that CECL provides institutions when used as a strategic tool to enhance risk management practices.

Read this article: Insights From the SBA 7(a) Loan Program [White Paper]

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.

Read this article: The State of CECL in 2024 [White Paper]

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.

Read this article: 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.