Risk Perspectives: The Convergence of Risk, Finance, and Accounting: CECL
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.
Spotlight: CECL
- 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
- The IFRS 9 Impairment Model and its Interaction with the Basel Framework
