CECL Resource Library

Wherever you are in the CECL process, we have a variety of resources available. You can always count on PCBB for the most pertinent and useful library of resources. If you have a more specific CECL question or issue, feel free to contact us and our CECL advisors will guide you in the right direction.

CECL Webinars

Where do I Start with CECL? Critical Steps for Success

There is a lot of information to digest on CECL, making it difficult to know where to start. Join PCBB to help you jump start your CECL preparations. In this session, we discuss the critical steps to get started with CECL, including the specific nuances relative to life of loan.

Choosing the Best Methods for CECL: What's Right for My Bank?

Have you started to prepare for CECL yet? According to PCBB’s survey of CFO’s at financial institutions, only 11% felt that their bank was ready for CECL. Join PCBB as we work through live examples of different methods and evaluate the pros and cons.

CECL Methods: How To Defend Your Choices

You’ve selected your methods, but can you defend them to regulators? Whether your loan structures are standardized or complex, selecting the right methodology is not a simple task, and being confident in your selection is a must.

New Expectations For Q Factors With CECL

A new accounting standard means lots of changes, including how qualitative factors (Q Factors) apply. In this webinar, gain an understanding of Q Factors with CECL, and learn how they need to be applied under CECL compared to the incurred loss model.

CECL White Papers

Getting CECL Started: Data Inventory and Analysis

The transition to CECL has been called the biggest shift ever to bank accounting by regulators. For bankers, the first step in preparing can be fairly straightforward — if you know what you need and where to go.

Loan Maturity and CECL: The Balance Between Rollover Risk and Reserves

Get prepared for CECL and familiarize yourself with the key concept of Life of Loan, by examining loan maturity and the balance between short and long-term loans.

CECL Articles

Using Extra Time Wisely For CECL

FASB has made it clear that CECL is complex enough to propose extending the deadline. Some things to remember as you assess your timeline.

FASB Proposed CECL Delay But No Time To Waste

As every banker has heard, FASB made a big announcement on CECL last week. We answer an important question many bankers are asking.

AICPA Guidance On CECL

We provide some thoughts on the main points covered in the AICPA's Task Force Meetings, in anticipation of its imminent CECL guidance.

The Challenges Of Optionality And CECL

Optionality can be challenging with CECL. We provide some tips to address the optionality of prepayments for your CECL calculations.

Is WARM Right For CECL?

Some banks are considering using Weighted Average Remaining Maturity (WARM) for their CECL calculations. Is WARM right for CECL?

Guidelines For CECL Method Selection

Although CECL has been around for some time, there are still questions around method selection. We walk you through it.

Updated CECL FAQs Provide More Information

The latest FAQs published by the FDIC compiled based on ongoing questions, new developments and recent updates.

Performing A CECL Dry Run
To implement CECL, your bank will need a dry run to see how your loans and allowances will fare under the new loss-accounting standard.
Developing A CECL Communication Strategy

For bankers nearing the end of their CECL build phase and doing dry runs, a good communication strategy with your investors is needed.

“Movie-ing” To CECL - Top 5 Things To Remember

There is a lot of information out there on CECL. We provide you with the Top 5 Things to Remember as you get ready for implementation.

Melinda Davis Headshot
Rethinking CECL—Innovative insights to drive business, not just your reserve.

Using the data gathered for CECL and applying deeper insights for strategic planning allows banks to position themselves ahead of the business curve.
Article in ICBA’s Independent Banker Magazine

No Way To Disconnect From CECL Readiness

Highlights from a RMA survey, including what banks are doing for CECL and their biggest concerns.

The Challenges Of CECL And Optionality

Understand the significant differences between how the current approach and the new CECL approach treat the life of a loan.

Launching CECL With Your Board

During CECL preparation, bank management will need to answer questions from its board of directors. Some questions to expect.

CECL Time - What Examiners Will Want To Know

How to prepare for your examiner’s questions on CECL for your next audit.

Set Your Goals Before Applying CECL

An abbreviated review of CECL FAQs provided by banking regulators.

Pecking Away At CECL - Which Methods Work Best?

Understand how each CECL method works for the best selection during CECL implementation.


Answers to some of the most frequently asked questions about the new accounting standard Current Expected Credit Loss (CECL).

  1. The What, When and Whys of CECL Implementation
  2. The Impact of CECL for Financial Institutions
  3. The Optimal CECL Approach for Financial Institutions

CECL Video

Are Shorter Term Loans Better at Managing Reserves?

CECL Solution

Full-service Solution + Experts
Our banking experts are ready to guide you every step of the way through your CECL integration with no software to maintain. Learn more about our CECL Solution.