The following 12 items are listed by Content Data.
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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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 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
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
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
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
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
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
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
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
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
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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