The following 12 items are listed by Content Data.
Articles
Challenges to Model Validation Under the New CECL Standard
On June 16, 2016, the Federal Accounting Standards Board (FASB) finalized the Current Expected Credit Loss (CECL) standa...
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Articles
Are You Ready for CECL Model Validation? The Answer Is a Resounding … Maybe.
Whether financial services organizations are prepared for the impact of the Current Expected Credit Loss (CECL) standard...
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Articles
Impact of the New Current Expected Credit Loss (CECL) Methodology
In this article, Protiviti provides a summary of the Financial Accounting Standards Board’s proposed CECL methodology an...
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Articles
CECL Financial Statement Disclosures — What’s Changing?
Protiviti explains precisely which aspects of legacy U.S. GAAP and other related guidance are changing under the CECL st...
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Articles
Applying Qualitative Factor Overlays on CECL Models: Key Considerations
This article provides qualitative and environmental factors an organization should consider for a successful CECL prepar...
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Articles
No Stone Unturned: Key Considerations for Finalizing CECL Model Implementation and Validation
This article answers questions related to the implementation of the new CECL standard and helps organizations become bet...
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Articles
CECL: A Regulators’ Perspective
In this article, Protiviti’s Todd Pleune and Jeffrey Marsh outline regulators’ viewpoint on the CECL journey, as outline...
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Articles
With FASB Deadlines Finalized, a Final Checklist for CECL Readiness
For the smaller institutions that have until the end of 2022 to comply with the FASB's four major accounting standards, ...
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Articles
Dynamic Markets, Changing Regulations: Is Your Loan Portfolio Management Practice Moving in Step?
This article reviews loan portfolio risk in today’s financial market and identifies four key areas where loan portfolio ...
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Articles
CECL and the New AICPA Practice Aid: What Audit Committee Members Need to Know (Part 1)
This article explores the Current Expected Credit Loss (CECL) accounting standard updates and introduces the AICPA’s Pra...
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Articles
CECL and the New AICPA Practice Aid (Part 2): Financial Statement Presentation and Enhanced Financial Statement Disclosures
Part two of our CECL discussion will drill down into requirements intended to ensure that financial statement presentati...
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Articles
CECL and the AICPA Practice Aid (Part 4): Modeling Considerations and COVID-19
Part 4 of our AICPA Practice Aid highlights the pandemic’s impact on loss models and provides key considerations finance...
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