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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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    CECL Methodologies: Loss Rate Model and Cohort Analysis

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    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.

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    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. 

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    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.

    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 CECL experts as they discuss ways in which this requirement can be achieved by community banks and credit unions.

    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?

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    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.

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