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While CECL is delayed, that's not a reason for your financial institution to sit on its hands.
As big banks start finalizing numbers for CECL, other financial institutions can learn from their findings.
As you analyze the risk of CECL and its impact, we offer our final AICPA article covering the key message--don't delay.
Today we discuss why it is important to have a new perspective with CECL, in the second article of the AICPA series.
The AICPA provided tips on CECL through its practice guide.
For CECL, banks must assess risk over the life of a loan.
However, there is a big difference in how the CECL standards treat Q factors.
In our fourth "Inquiry and Insight" issue, Steve Brown answers questions on phishing, CECL and online lending competition.
Optionality can be challenging with CECL.
The American Institute of CPAs is planning to shed some light in its upcoming release of guidance on CECL.