Committees : Audit
Bankers need to keep in mind some key considerations as CECL’s effective date rapidly approaches.
There is no magic formula for being an effective bank director, but there are two traits that the best tend to exhibit.
The noise of the digital revolution threatens to drown out the fundamental risks of banking. How do the best banks keep their focus?
A debate is raging across the banking industry as to whether the new loan loss accounting standard will lessen or worsen a recession, and what banks can do about it.
Even ahead of full implementation, several lessons have been learned about the new credit loss standards.
ALLL and CECL are very different, and in some ways very similar.
The new reserve methodology coming in 2020 will shift traditional practice considerably.
Bank leaders should enact these five practices to prepare for the implementation of the CECL standard.
There is a new accounting standard with only a handful of changes going into effect for public business entities (PBEs) in the first quarter of 2018, but some of the changes are meaningful.
Regulatory agencies expect effective implementation of the CECL standard. Here’s what boards need to know.