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Whitepapers
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...
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...
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...
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...
Whitepapers
CECL Model Selection
Selecting the right Current Expected Credit Loss (CECL) model is a critical decision for every institution...
Whitepapers
Automated Valuation Modeling
In today’s volatile commercial real estate market lenders face critical challenges in valuation...
Whitepapers
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.
Whitepapers
Back-Testing Your First CECL Year
Is your institution's CECL allowance defensible? This vital paper gives you the roadmap...
Whitepapers
NCUA Issues Guidance on CECL Audit Minimum Procedures
The complexities of the CECL standard remain a significant challenge for credit unions...
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...
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...
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...
Whitepapers
Benchmarking, Back-Testing, & Sensitivity Analysis
CECL requires all companies to estimate and record an allowance for expected losses using Benchmarking...
Whitepapers
Effects of CECL on Investment Portfolios
The CECL standard has enormous ramifications for accounting for investments. All investments need to be re-evaluated...
Whitepapers
Economic Forecasting Under CECL – A Guide
Economic forecasting is one of the most important components for CECL. It requires a comprehensive understanding...
Whitepapers
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...
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...
Whitepapers
Latest FASB Proposal Makes Merger Accounting Simpler Under CECL
FASB Moving Closer to Simplifying the Purchased Credit Deteriorated Model (PCD) for acquirers...
Whitepapers
Understanding Collateral Dependent Loans Under CECL
CECL has brought about many changes to long-established accounting practices regarding impaired loans...
Whitepapers
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...
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...
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