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However, there is a big difference in how the CECL standards treat Q factors.
Experts say there are ways that banks can share helpful information about cyber incidents, without divulging too much and violating privacy laws.
Today we discuss why it is important to have a new perspective with CECL, in the second article of the AICPA series.
The American Institute of CPAs is planning to shed some light in its upcoming release of guidance on CECL.
Demand for loans is growing with millennials.
As AI becomes increasingly prevalent, community bankers may want to take the time to include an AI strategy in overall strategic goals.
As you analyze the risk of CECL and its impact, we offer our final AICPA article covering the key message--don't delay.
To some community banks, WARM looks like a simple way to extrapolate current loss rates over the required life of a loan for CECL.
This is because qualitative considerations (Q factors) and unallocated reserves have made up the majority of ALLL for most bankers as they strive to account for "uncertainty".
Significantly reducing Q factors in a short period of time, for instance, when the economy is moving more slowly is likely to get additional scrutiny.