Read this article: SEC Staff Accounting Bulletin 119 – CECL
Wilary Winn addresses four major CECL topics included in SEC Staff Accounting Bulletin 119.

Wilary Winn addresses four major CECL topics included in SEC Staff Accounting Bulletin 119.
Key Takeaway This paper explores strategic considerations, tax consequences, and legal & regulatory issues related to the recent trend of credit unions buying banks. How Can We Help You? Released…
Key Takeaway Wilary Winn provides robust life-of-loan credit loss estimates that quantify capital at risk under various macroeconomic scenarios. How Can We Help You? Released September 2019 Introduction On September…
In addition to a brief summary of the overall consumer debt marketplace, this white paper discusses the auto loan marketplace and financial well-being of the millennial generation in detail.
Summary MGIC and Wilary Winn co-presented a webinar on CECL and Capital at Risk on May 8, 2019. The presentation focuses on ways to preserve capital in an economic downturn…
This October 2018 white paper addresses key questions in estimating losses on TDRs under CECL, along with highlighting the effect CECL will have on TDRs. Please note that in March 2022, FASB eliminated the TDR accounting for financial institutions that have adopted CECL. Please see our April 2022 blog post.
This Wilary Winn paper briefly discusses the thorny issue of using industry data when performing a credit loss estimate under CECL.
This June 2018 white paper is designed to share what we have learned since the new FAS ASC 805 purchase accounting rules took effect on January 1, 2009, and to address the most common questions we encounter.
Key Takeaway Our CECL Resource Center includes information on implementing the new standard, including the advantages and disadvantages of the modeling techniques that can be used and the data you…
Summary Douglas Winn spoke at the 2017 AICPA National Conference on Credit Unions on Merger Strategies. Key topics include: How Can We Help You? Released November 2017