Moody's Analytics Webinar: Acquisition Accounting Under CECL

Thursday, September 19, 2019 | 11:00 a.m. PT / 2:00 p.m. ET

CECL introduces many new facets of accounting that will affect acquisitions and purchases, from single loans to entire loan portfolios. As a result, accountants must understand these changes and how they could affect deal structures.

This webinar focuses on the key requirements for acquisition accounting under the CECL guidance. The presenters will cover several topics, including::

Overall changes to acquisition accounting under CECL, such as:

  • PCI to PCD definition changes
  • PCD accounting requirements and considerations in regards to loans, HTM, and AFS securities
  • Changes to non-PCD acquisitions and purchases—no more “hiding behind the discount”

Transitioning from pre- to post-CECL

  • PCI to PCD transition
  • Should I maintain my PCI pools?

Looking beyond debits and credits: How might CECL affect acquisition activity moving forward?

  • Pricing considerations
  • Implications of classifying as PCD. Is this a benefit or a detriment?
  • Timing deals


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