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.
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.
Key Takeaway Wilary Winn offers complete non-maturity share analyses including sensitivity analyses and comparisons of the credit union’s results to its peers. How Can We Help You? Released Spring 2015…
Key Takeaway We provide valuation, financial accounting and regulatory capital advice related to loan servicing rights, non-Agency MBS and TruPs. How Can We Help You? Released January 2015 Introduction BASEL…
Summary Interest rates are up, refinances are down, and the CFPB has recently released dizzying amounts of regulation regarding mortgage lending, with more to come. Lenders are asking – should…
Summary On March 3, 2014, Wilary Winn discussed the Proposed Risk-Based Capital Rule for Credit Unions presentation in a webinar hosted by the Federal Home Loan Bank of Des Moines. The presentation…
Key Takeaway This white paper is an example of our commitment to the community banking industry. How Can We Help You? Updated and Revised February 2014 Introduction While no longer…
Summary In 2013, Douglas Winn spoke at the AICPA National Conference on Credit Unions on Fair Value: Where Finance Meets Accounting. In this presentation, gain an overview of: How Can We…
This May 2013 paper addresses the concepts behind FAS ASC 310-30, when and how it should be applied, and provides best practices on implementation. Loan and pool-level examples, including journal entries, are included to demonstrate the effects of the accounting quarter over quarter.
This white paper addresses the accounting and regulatory reporting requirements related to interest rate lock commitments, forward mortgage loans sales commitments, and closed loans held for sale.