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    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.

    Join our subject matter experts as they discuss ways in which this requirement can be achieved by community banks and credit unions.

    Click here for the presentation

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    Concerned With Forecast Uncertainty in CECL? Look Beyond the Baseline

    Using multiple scenarios in CECL can temper some of the volatility in the economic forecasts – the part that results from our inability to forecast the economy with complete precision.

    Presentation

    The Evolution of Risk Ratings: Lessons Learned and Where We Go From Here

    Employing a data-driven approach to risk rating commercial loans has gone from a nascent idea to an established practice, allowing financial institutions to make informed decisions, improve profitability, and better identify trends in risk. Join us for an in-depth discussion on leading practices and lessons learned from a decade of enhancing the process of risk rating commercial loans.

    November 2019 Pdf Christian Henkel
    Presentation

    Invest with the Best (in Commercial Real Estate)

    Learn how data and technology are being used to improve CRE lending and investment decisions…and how to motivate your underwriting staff!

    November 2019 Pdf Christian Henkel
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    A VUCA Economy: Decoding the Signals

    Amongst all the recession chatter, what are the economic indicators really saying? Sohini connects the dots in this presentation.

    October 2019 Pdf Dr. Sohini Chowdhury
    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 Methodologies: Discounted Cash Flow Approach

    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
    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.

    Presentation

    IFRS 9 for Cooperatives

    Presentation from the World Credit Union Conference July 28, 2019 - Agenda: How is IFRS 9 Different? \ Implementation Checklist for Cooperatives \ Impacts on Regulatory Capital and Volatility

    July 2019 Pdf Dr. Sohini Chowdhury

    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
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