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    Presentation

    CECL Methodologies: Loss Rate Model and Cohort Analysis

    Presented at the Credit Union National Association, Ohio Credit Union League

    August 2019 Pdf Dr. Sohini Chowdhury
    Presentation

    CECL: Determining Correct Segments for Loss Pooling

    Presented at the Credit Union National Association, Ohio Credit Union League

    August 2019 Pdf Dr. Sohini Chowdhury
    News

    FASB Proposes to Extend CECL Standard Deadline for Certain Entities

    FASB proposed an Accounting Standards Update that would grant private companies, not-for-profit organizations, and certain small public companies additional time to implement FASB standards on current expected credit losses (CECL), leases, and hedging.

    August 15, 2019 WebPage Regulatory News
    News

    FASB Proposes Taxonomy Changes Related to Topics 326, 815, and 842

    FASB is proposing taxonomy improvements for the proposed Accounting Standards Update on clarifying the interactions among topic 321 on investments in equity securities), topic 323 on investments under equity method and joint ventures), and topic 815 on derivatives and hedging.

    August 15, 2019 WebPage Regulatory News
    News

    OCC Updates Bank Accounting Advisory Series in August 2019

    OCC released an update to the Bank Accounting Advisory Series (BAAS), which reflects accounting standards issued by FASB, through March 31, 2019, on topics such as hedging and credit losses.

    August 15, 2019 WebPage Regulatory News
    Presentation

    CECL Methodologies: Discounted Cash Flow Approach

    Presented at the Credit Union National Association, Ohio Credit Union League

    August 2019 Pdf Dr. Sohini Chowdhury
    Article

    Will CECL Ultimately Be Worth All the Fuss?

    The industry is currently a hive of CECL-related activity. Many banks are busily testing their systems or finalizing their preparations for the go-live date, which is either in January 2020 or somewhat later, depending on the organization. Some are still making plans for implementation, and the rest are worried that they should be.

    August 2019 Pdf Dr. Tony Hughes
    News

    FED Paper Examines Impact of Current Expected Credit Loss Standard

    FED published a working paper that examines the accounting and economic impact of the Current Expected Credit Loss (CECL) standard.

    August 09, 2019 WebPage Regulatory News
    Article

    Reasonable and Supportable Forecasts - From Principles to Practice

    With many of the larger SEC filers well ahead in their CECL preparations and gearing up for validation, we examine how the requirements of an R&S forecast and reversion may be interpreted.

    News

    FED Proposes to Incorporate CECL Methodology Revisions into FR Y-14

    FED invites comment on a proposal to extend for three years, with revision, the Capital Assessments and Stress Testing Reports (FR Y-14A/Q/M; OMB No. 7100-0341).

    July 31, 2019 WebPage Regulatory News
    News

    EBA Publishes Roadmap for IFRS 9 and Launches Benchmarking Exercise

    EBA published the IFRS 9 roadmap, which provides a comprehensive overview of the planned monitoring activities on IFRS 9 implementation.

    July 23, 2019 WebPage Regulatory News

    Sohini Chowdhury speaks with Auto Finance News on the potential extension of CECL for smaller banks and credit unions

    The two years of transition to the Financial Accounting Standards Board rule called Current Expected Credit Losses — or CECL, for short — may extend to five years for smaller banks and credit unions. 

    July 19, 2019 Pdf Dr. Sohini Chowdhury
    Presentation

    CECL – Using a Reasonable and Supportable Forecast (Presentation Slides)

    The new CECL accounting standard requires institutions to incorporate forward-looking information in their estimate of expected lifetime losses.

    News

    FASB Issues Q&A on Estimation of Expected Credit Losses by Firms

    FASB issued a second question-and-answer (Q&A) document that addresses more than a dozen frequently asked questions related to the Accounting Standards Update No. 2016-13 titled “Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.”

    July 17, 2019 WebPage Regulatory News
    News

    FASB to Propose to Delay CECL Compliance Deadline for Certain Entities

    FASB published a summary of the tentative decisions taken at its Board meeting in July 2019.

    July 17, 2019 WebPage Regulatory News
    Webinar-on-Demand

    Moody's Analytics Webinar: CECL – Using a Reasonable and Supportable Forecast

    The new CECL accounting standard requires institutions to incorporate forward-looking information in their estimate of expected lifetime losses.

    Presentation

    Regional Economic Health Report & CECL

    Presented at the National Credit Union Management Association Conference, July 2019. Agenda: 1. Regional Economic Performance at a Glance 2. Near Term Risks 3. What to Expect from CECL?

    July 2019 Pdf Dr. Sohini Chowdhury
    News

    FASB Publishes Summary of Private Company Council Meeting in June 2019

    FASB published a summary of the June meeting of the Private Company Council.

    July 01, 2019 WebPage Regulatory News
    Article

    CECL, IFRS 9 and the Demand for Forecast Stability

    Loan-loss provisioning models must take a variety of economic and client factors into account, but, with the right approach, banks can develop sensible loss forecasts that are more accurate and less susceptible to volatility.

    June 2019 WebPage Dr. Tony Hughes
    Presentation

    Industry Data and Calibration Options - CUNA 2019 Current Expected Credit Loss (CECL) eSchool

    Industry data can be leveraged for CECL when lender-specific data is not complete.

    June 2019 Pdf Dr. Sohini Chowdhury
    Article

    Leveraging Historical Loss Data for CECL

    This paper explores the CECL standard's background, the choices community banks, regional banks, and credit unions face, and some suggested approaches for dealing with these challenges.

    June 2019 WebPage Laurent Birade, Dr. Yashan Wang, Warren Xu
    Webinar-on-Demand

    ICBA & Moody's Analytics Webinar: CECL Is Approaching Fast. Is Your Bank Ready for the New Accounting Standard?

    Join CECL experts Robby Holditch and Christian Henkel as they share CECL implementation guidance and best practices.

    June 2019 WebPage Christian Henkel, Robby Holditch
    Article

    Defining Economic Scenarios With Constant Severities

    Alternative economic scenarios are invaluable for quantifying and managing forecast risk. In this article, we define these constant severity scenarios and the models used to estimate their probabilities.

    Webinar-on-Demand

    Moody's Analytics Webinar: CECL – Lending in Current Conditions

    Join CECL experts Robby Holditch and Christian Henkel as they share practical examples and useful strategies applicable to your CECL implementation plan.

    May 2019 WebPage Christian Henkel, Robby Holditch
    Presentation

    CECL 20/20: A Clear View of the New Credit Loss Requirements

    Starting in 2020, the Current Expected Credit Loss (CECL) accounting standard will require financial institutions to reserve for estimated lifetime losses on loans and leases as soon as they are originated. This presentation will provide analytical insight and practical recommendations to help lenders strategize and effectively prepare for the new rule.

    News

    FASB Offers Targeted Transition Relief Under Credit Losses Standard

    FASB issued an Accounting Standards Update 2019-05 (on Topic 326) that eases transition to the credit losses standard by providing the option to measure certain types of assets at fair value.

    May 15, 2019 WebPage Regulatory News
    Article

    Reporting and CECL: A Seismic Shift for Accountants

    From an accounting standpoint, the changes in how to account for credit-loss reserves within the banking, insurance, and lending industries stemming from the Financial Accounting Standards Board's (FASB) current expected credit losses (CECL) guidance are significant.

    May 2019 WebPage Scott Dietz
    News

    FASB Publishes Summary of Investor Advisory Committee Meeting

    FASB published a summary of the Investor Advisory Committee meeting, which was held on May 14, 2019.

    May 14, 2019 WebPage Regulatory News
    Article

    Podcast: CECL – New Accounting Standard and Its Impact on Community Banks

    Moody's Analytics Director Robby Holditch recently visited the Barret School of Banking to discuss the upcoming current expected credit loss (CECL) accounting standard and its ramifications for the community banking space.

    May 2019 WebPage
    Webinar-on-Demand

    Beyond Compliance: Extending the Value of Risk Insights

    The risk function has emerged as an important strategic decision-making partner for critical functions such as business development, finance, operations, and technology.

    May 2019 WebPage Roshni Patel, Mehna Raissi, Jin Oh
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