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https://www.pcbb.com/bid/2019-08-15-Q-Factors-Matter-More-For-CECL
However, there is a big difference in how the CECL standards treat Q factors.
https://www.pcbb.com/bid/2019-10-15-Pooling-Cyber-Intelligence
Experts say there are ways that banks can share helpful information about cyber incidents, without divulging too much and violating privacy laws.
https://www.pcbb.com/bid/2019-10-09-Taking-A-Fresh-Start-With-CECL
Today we discuss why it is important to have a new perspective with CECL, in the second article of the AICPA series.
https://www.pcbb.com/bid/2019-07-15-AICPA-Guidance-On-CECL
The American Institute of CPAs is planning to shed some light in its upcoming release of guidance on CECL.
https://www.pcbb.com/bid/2019-09-25-The-Demand-For-Loans-Among-Millennials
Demand for loans is growing with millennials.
https://www.pcbb.com/bid/2019-09-24-Does-Your-Institution-Need-An-AI-Strategy
As AI becomes increasingly prevalent, community bankers may want to take the time to include an AI strategy in overall strategic goals.
https://www.pcbb.com/bid/2019-10-16-Do-Not-Delay-On-CECL-Activities
As you analyze the risk of CECL and its impact, we offer our final AICPA article covering the key message--don't delay.
https://www.pcbb.com/bid/2019-06-26-The-Limitations-Of-WARM
To some community banks, WARM looks like a simple way to extrapolate current loss rates over the required life of a loan for CECL.
https://www.pcbb.com/bid/2016/09/14
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".
https://www.pcbb.com/bid/2015/07/09
The current use of qualitative (Q) factors has foreshadowed that FASB would like a more forward look, but the idea of measuring future risk will be institutionalized with the new rules.