Summary The Credit Union National Association (CUNA) interviewed Douglas Winn for the May 2017 issue of the Credit Union Magazine, highlighting the Current Expected Credit Loss (CECL) model. The focus…
Released January 2017, this white paper is a part of Wilary Winn’s series of white papers regarding the Current Expected Credit Loss (CECL) Model and highlights best practices in collecting data for CECL.
This 2017 paper describes how goodwill can arise through a merger transaction, how to amortize or test the goodwill for impairment, FASB’s simplification of the goodwill impairment assessment model, and how goodwill will be treated for risk-based capital purposes beginning in 2019. Please note that FASB continues to review the accounting for goodwill. Please see our blog post from February 2022.
This January 2017 white paper is the second part of a three-part series that presents the numerous business advantages resulting from incorporating lifetime credit losses under the CECL accounting standard.
This December 2016 white paper is Part I in a three-part series which argues that financial institutions should forecast lifetime credit losses for business advantages, even absent the CECL requirements.
Key Takeaway Wilary Winn offers a complete set of merger-related valuation and accounting services, including determinations of fair value, true-ups of accretion, goodwill impairment testing, and accounting for loans with…
Key Takeaway Wilary Winn offers comprehensive CECL calculations as well as capital stress testing, concentration risk analyses, and estimates of real return. How Can We Help You? Released November 2016…
Summary On November 3, 2016, Frank Wilary presented at the Nebraska Bankers Association on Asset Liability Management, concentrating on the balance sheet and identifying inherent risks along with evaluating business strategies…
This September 2016 PowerPoint shows how measuring interest rate and credit risks on an integrated basis can lead to more informed loan pricing and better decisions regarding asset mix and the resulting capital at risk.
Key Takeaway Wilary Winn provides turnkey ASC 310-30 accounting. We also offer comprehensive CECL calculations as well as capital stress testing, concentration risk analyses, and estimates of real return. How…