Committees : Audit
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.
Greg Carmichael and other speakers at Bank Director conference sound a note of caution in the face of rapid change.
Chad Kellar of Crowe Horwath LLP describes the new data requirements for new accounting standard.