This June 2024 white paper, an update to our 2021 version, provides readers with an overall perspective of the merger marketplace as well as valuation metrics from the work that Wilary Winn has performed.
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 We are the number one provider of credit union merger fair value determinations, providing us with deep insight and knowledge of the marketplace. Nationally recognized experts, we combine…
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…
Key Takeaway This white paper demonstrates how we prospectively worked to incorporate major macroeconomic events into our clients’ ALM and credit risk analyses. How Can We Help You? Released May…
This 2017 paper describes how goodwill can arise through a merger transaction, how to amortize or test the goodwill for impairment, FASB’s simplification of the goodwill impairment assessment model, and how goodwill will be treated for risk-based capital purposes beginning in 2019. Please note that FASB continues to review the accounting for goodwill. Please see our blog post from February 2022.