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https://www.pcbb.com/bid/2019-08-15-Q-Factors-Matter-More-For-CECL
The purpose of Q factors doesn't change in the adjustment from Incurred Loss to CECL.
https://www.pcbb.com/bid/2019-08-09-UDAAP-Enforcement
The CFPB has significantly stepped up its enforcement of UDAAP violations.
https://www.pcbb.com/bid/2019-07-31-Industrial-Hemp---Can-Your-Bank-Jump-In
There are advantages for farmers and community bankers alike, with the passing of the 2018 Farm Bill.
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/2019-07-30-Marijuana-Banking---Where-Are-We-Now
Banker confusion around marijuana businesses swirls because the states are not aligned with the feds right now.
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/2019-06-24-Internships---New-Rules
The Department of Labor recently scrapped a more rigid 7-prong test that guided whether interns could work for free.