The following 5 items are listed by Content Data.
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
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
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...
Subscriber Content
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
The Journey to Implementation Continues
Under new requirements, credit losses under generally accepted accounting principles (GAAP) move from an “incurred” meas...
Subscriber Content