Whitepapers

Mastering CECL Documentation: Enhance Board Clarity and Regulatory Defensibility
Whitepapers

Mastering CECL Documentation: Enhance Board Clarity and Regulatory Defensibility

The Financial Accounting Standards Board's (FASB) CECL standard (ASU 2016-13) fundamentally transforms credit loss accounting...

A Proactive Approach: Preparing Your CECL Model for Economic Shifts
Whitepapers

A Proactive Approach: Preparing Your CECL Model for Economic Shifts

The Current Expected Credit Loss (CECL) standard is a fundamental shift for financial institutions, demanding a robust, forward-looking model...

Accounting and Reporting for Loan Modifications Under CECL
Whitepapers

Accounting and Reporting for Loan Modifications Under CECL

Navigating the complexities of the Current Expected Credit Loss (CECL) standard is critical for financial institutions...

A Volatile Market: Housing Shows Signs of Stress
Whitepapers

A Volatile Market: Housing Shows Signs of Stress

The U.S. housing market is currently experiencing significant instability, marked by high interest rates and rising inventory...

CECL Model Selection
Whitepapers

CECL Model Selection

Selecting the right Current Expected Credit Loss (CECL) model is a critical decision for every institution...

Automated Valuation Modeling
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Automated Valuation Modeling

In today’s volatile commercial real estate market lenders face critical challenges in valuation...

Asset Liability Management in a CECL World
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Asset Liability Management in a CECL World

Unlock a new era of risk management with the essential guide: Asset Liability Management in a CECL World.

Back-Testing Your First CECL Year
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Back-Testing Your First CECL Year

Is your institution's CECL allowance defensible? This vital paper gives you the roadmap...

NCUA Issues Guidance on CECL Audit Minimum Procedures
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NCUA Issues Guidance on CECL Audit Minimum Procedures

The complexities of the CECL standard remain a significant challenge for credit unions...

Concentrations in Commercial Real Estate and Lending - Risk Management Best Practices
Whitepapers

Concentrations in Commercial Real Estate and Lending - Risk Management Best Practices

In today's shifting economic climate, proper risk management of CRE concentrations is more critical than ever...

Investment Bonds and Securities Loss Rates for Credit Risk Under CECL
Whitepapers

Investment Bonds and Securities Loss Rates for Credit Risk Under CECL

ARCSys' CECL methodology determines monthly loss rates for investment portfolios using Discounted Cash Flow...

Interagency Policy Statement on Prudent Commercial Real Estate Loan Accommodations and Workouts
Whitepapers

Interagency Policy Statement on Prudent Commercial Real Estate Loan Accommodations and Workouts

The FDIC, Federal Reserve, NCUA, and OCC issued an updated Policy Statement on June 29, 2023, expanding upon...

Benchmarking, Back-Testing, & Sensitivity Analysis
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Benchmarking, Back-Testing, & Sensitivity Analysis

CECL requires all companies to estimate and record an allowance for expected losses using Benchmarking...

Effects of CECL on Investment Portfolios
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Effects of CECL on Investment Portfolios

The CECL standard has enormous ramifications for accounting for investments. All investments need to be re-evaluated...

Economic Forecasting Under CECL – A Guide
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Economic Forecasting Under CECL – A Guide

Economic forecasting is one of the most important components for CECL. It requires a comprehensive understanding...

CECL Changes in Merger Accounting and Purchasing Loan Pools
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CECL Changes in Merger Accounting and Purchasing Loan Pools

With the requirement now being that institutions have to calculate CECL allowances for all amortizable financial assets...

Adjusting Your Historical Data Under CECL – Qualitative Factors Run Amuck
Whitepapers

Adjusting Your Historical Data Under CECL – Qualitative Factors Run Amuck

Under CECL, companies are required to consider both quantitative and qualitative factors when adjusting data...

Latest FASB Proposal Makes Merger Accounting Simpler Under CECL
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Latest FASB Proposal Makes Merger Accounting Simpler Under CECL

FASB Moving Closer to Simplifying the Purchased Credit Deteriorated Model (PCD) for acquirers...

Understanding Collateral Dependent Loans Under CECL
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Understanding Collateral Dependent Loans Under CECL

CECL has brought about many changes to long-established accounting practices regarding impaired loans...

Final Interagency Policy Statement – How Regulatory Agencies Will Respond to CECL
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Final Interagency Policy Statement – How Regulatory Agencies Will Respond to CECL

The final interagency policy statement was put out to address FASB ASC Topic 326...

CECL: The Importance of Data and Why
Whitepapers

CECL: The Importance of Data and Why

As with every new standard or compliance standard there are questions about how to align with new requirements and practices...