Devoted to the convergence of risk, finance, and accounting disciplines with regard to the new impairment standard, Financial Instruments -- Credit Losses, commonly known as the current expected credit loss (CECL) approach.
- New Impairment Model: Governance Considerations
- CECL’s Implications for Bank Profitability, System Stability, and Economic Growth
- Mortgage Models for CECL: A Bottom-Up Approach
- What Does the New Impairment Standard Mean for Structured Finance Holdings?
- CECL Survey Results
- CECL vs. IFRS 9
- This article explores the growing interaction between risk management and accounting in relation to credit risk modeling approaches, capital ratios, and provisions calculations, as well as data management and governance in preparation for IFRS 9.