CECL and ALM Validations [Video & PowerPoint]
Key Takeaway
This Wilary Winn webinar, originally presented to Baker Tilly staff in July 2025, offers a detailed and practical overview of the top-down process used for the validation of both current expected credit loss (CECL) and asset liability management (ALM) models.
How Can We Help You?
Founded in 2003, Wilary Winn LLC and its sister company, Wilary Winn Risk Management LLC, provide independent, objective, fee-based advice to over 600 financial institutions located across the country. We provide services for CECL, ALM, Mergers & Acquisitions, Valuation of Loan Servicing and more.
Released July 2025
Introduction
In this presentation, we explore potential gaps between policy objectives and business needs and demonstrate six validation testing techniques. Included is a detailed and practical overview of CECL modeling approaches, with an emphasis on understanding the strengths and limitations of the most used methodologies, highlighting how differences in assumptions, data inputs, and model granularity can meaningfully impact reserve outcomes.
Designed for accounting professionals involved in financial reporting, audit, or model review, this session provides insight into how to evaluate models for accuracy, transparency, and alignment with accounting standards.