CECL Webinar [Video & PowerPoint]
Key Takeaway
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.
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 June 2025
Introduction
This presentation offers a detailed and practical overview of Current Expected Credit Loss (CECL) modeling approaches, with an emphasis on understanding the strengths and limitations of the most commonly used methodologies, including a side-by-side comparison of the Weighted Average Remaining Maturity (WARM) method and the Discounted Cash Flow (DCF) approach. The session walks through historical performance examples that demonstrate how model choice can affect results across varying economic conditions and provides insight into how to evaluate CECL models for accuracy, transparency, and alignment with accounting standards.