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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/2019-08-13-Inquiry--Insight---Phishing-CECL-Competition
In our fourth "Inquiry and Insight" issue, Steve Brown answers questions on phishing, CECL and online lending competition.
https://www.pcbb.com/bid/2019-07-29-Using-Extra-Time-Wisely-With-FASBs-CECL-Delay
FASB has made it clear that CECL is complex enough to propose extending the deadline.
https://www.pcbb.com/bid/2019-07-23-FASB-Proposed-CECL-Delay-But-No-Time-To-Waste
As every banker has heard, FASB made a big announcement on CECL last week.
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/2019-07-08-The-Challenges-Of-Optionality-And-CECL
Optionality can be challenging with CECL.
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/2019-05-08-Guidelines-For-CECL-Method-Selection
Although CECL has been around for some time, there are still questions around method selection.
https://www.pcbb.com/bid/2019-05-01-Updated-CECL-FAQs-Provide-More-Information
There is never a dull moment with #CECL.
https://www.pcbb.com/bid/2019-04-05-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.