Acquisition Accounting Under CECL
Join our experts as they discuss the effects of CECL on acquisition accounting, including PCD accounting, and the possible ramifications to the acquisition market.
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
Speakers:
- Scott Dietz, Director, Moody's Analytics
- Masha Muzyka, Senior Director, Moody's Analytics
Click here to view the presentation slides.
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