This white paper explores how financial institutions can improve decision making and financial performance by leveraging the insights gained from CECL.
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.
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.
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.
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.
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.
Key Takeaway The immediate recognition of the potential credit losses from COVID by the largest banks are a good illustration of how CECL should work. Wilary Winn offers CECL estimates…