This April 2026 white paper is an update of the 2016 version and is designed to share what we have learned since the FAS ASC 805 purchase accounting rules took effect in 2009, while addressing the most common questions we encounter.
This April 2026 white paper is an update to the 2018 version and is designed to share what we have learned since the FAS ASC 805 purchase accounting rules took effect in 2009 and addresses the most common questions we encounter.
This paper, released in 2026, is an update to the 2017 version. Goodwill is an intangible asset arising from the purchase accounting required when completing a merger or acquisition. The resulting goodwill can be amortized or remain on the balance sheet at recorded value subject to annual impairment testing.
This white paper explains how treating risk coherently across frameworks better captures its pervasive and conditional nature, leading to improved decision-making.
Providing an overall perspective of the banking merger and acquisition marketplace, this March 2026 white paper includes industry-wide data on bank mergers and acquisitions since 2000, with a focus on the most recent four years.
This white paper discusses how implementing sound ALM strategies allows credit unions to protect earnings and capital as they look to expand amidst a volatile rate environment.
This Wilary Winn webinar, originally presented in July 2025 to Baker Tilly staff, offers a detailed and practical overview of the top-down process used for the validation of both ALM and CECL models.
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.
This Wilary Winn webinar, originally presented in June 2025 to Baker Tilly staff, highlights the steps required to comply with ASC 805 Business Combinations when completing a merger or acquisition and focuses on the implications arising from these deals.
This Wilary Winn webinar, originally presented in June 2025 to the staff at Baker Tilly, provides a comprehensive overview of the residential mortgage and SBA 7(a) loan markets, with a focus on valuation and accounting considerations.