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Read this article: Making the Business Case for the CECL Approach – Part II [White Paper]

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.

Read this article: Making the Business Case for the CECL Approach – Part I [White Paper]

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.

Read this article: Credit Union Merger FAQs [White Paper]

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…

Read this article: Implementing the Current Expected Credit Loss (CECL) Model [White Paper]

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…

Read this article: Asset Liability Management [Nebraska Bankers Association PowerPoint]

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…

Read this article: Best Practices in ALM [WW University PowerPoint]

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.

Read this article: CECL and ASC 310-30 [White Paper]

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…

Read this article: Best Practices in Credit Loss Modeling [PowerPoint]

Summary Take a deeper look into Best Practices in Credit Loss Modeling through the presentation led by Douglas Winn and Matt Erickson at the 2016 Moss Adams Credit Union Conference. Financial institutions…

Read this article: Credit Union Purchase Accounting [White Paper]

This December 2016 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.

Read this article: Non-Maturity Deposits [White Paper]

Released in 2016, we provide results of our updated study of share deposit data from 5300 call reports for all credit unions across the nation. Our purpose was to provide industry benchmarks from which to compare non-maturity share assumptions.