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Beyond CECL Compliance: Leveraging CECL to Enhance Risk Management [White Paper]
This August 2024 white paper explores the opportunity to use CECL as a strategic tool for enhanced risk management. By moving beyond the minimum compliance requirements, financial institutions …
Credit Union Merger Results Through 2023 [White Paper]
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 ...
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 ...
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.
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.
SBA 7(a) Loans and Secondary Market Accounting Implications [White Paper]
Published in October 2023, this white paper provides insight into the SBA 7(a) loan program and the servicing rights arising from the sale of the guaranteed portion.
M&A Accounting Implications in the Current Economic Environment [CUNA Finance Council PowerPoint]
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 ...
Mortgage Servicing Rights Valuation – Input Assumption & Shocks [White Paper]
This April 2023 white paper provides insight into the valuation of mortgage servicing rights (MSRs) and the key assumptions used to value them.
FFIEC Training [PowerPoint]
On June 27, 2023, we led a training for the FFIEC on trends in the mortgage banking marketplace, pipeline risk management, and mortgage servicing rights.
SEC Staff Accounting Bulletin 119 – CECL
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 ...
Credit Unions Purchasing Community Banks
The recent trend of credit unions buying banks has become one of the hot topics in the industry. While the number of actual transactions is quite small relative to the number of mergers and ...
Credit Union Merger Results Through 2020 [White Paper]
Released May 2021
Introduction
This white paper provides readers with an overall perspective of the merger marketplace. The data includes industry-wide information on the number of mergers in ...