Committees : Audit

BD Article
Article | June 7th, 2019

An Easy Way to Lose Sight of Critical Risks

The noise of the digital revolution threatens to drown out the fundamental risks of banking. How do the best banks keep their focus?

By: Al Dominick
BD Article
Article | April 26th, 2019

Here’s How to Address CECL’s Biggest Question

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.

By: Kiah Lau Haslett, Banking & Fintech Editor for Bank Director
Article | November 13th, 2018

Six Things To Know About CECL Right Now

Even ahead of full implementation, several lessons have been learned about the new credit loss standards.

By: John Lankenau
Article | July 30th, 2018

What’s The Same – And What’s Not – In Assessing Credit Quality

ALLL and CECL are very different, and in some ways very similar.

By: David Ruffin
Article | June 8th, 2018

CECL Will Result in a Sizable Capital Hit for U.S. Banks

The new reserve methodology coming in 2020 will shift traditional practice considerably.

By: Nathan Stovall
Article | January 12th, 2018

A Practical Guide for CECL Implementation

Bank leaders should enact these five practices to prepare for the implementation of the CECL standard.

By: Todd Sprang, David Heneke
Article | December 20th, 2017

What to Look for in 2018: Changes in Equity Investments Accounting and Fair Value Disclosures

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.

By: Sydney Garmong, Chad Kellar
Article | November 24th, 2017

CECL: Navigating Regulatory Expectations

Regulatory agencies expect effective implementation of the CECL standard. Here’s what boards need to know.

By: John Griffin
BD Article
Article | June 14th, 2017

Fifth Third CEO Says Pace of Bank Industry Change Is Fastest He’s Ever Seen

Greg Carmichael and other speakers at Bank Director conference sound a note of caution in the face of rapid change.

By: Naomi Snyder, editor-in-chief at Bank Director
Article | April 7th, 2017

Using Big Data to Assess Credit Quality for CECL

Chad Kellar of Crowe Horwath LLP describes the new data requirements for new accounting standard.

By: Chad Kellar