September 30, 2019
The Importance of Data and Why
Data is an important part of the CECL implementation and adoption process. There is still…
September 28, 2019
FASB Considers Extending Time for Major New Standards
The Financial Accounting Standards Board voted last Wednesday, July 17th, 2019 to propose to delay…
September 27, 2019
NAFCU Services Announces ARCSys as Preferred Partner for Credit Union CECL Software
Arlington, Va. --(June 11, 2019)--NAFCU Services has selected ARCSys as the Preferred Partner for CECL software.…
September 27, 2019
New Guidance on TDR’s from Regulators
The OCC issued guidance on applying the new TDR standard. While this is specifically for…
September 27, 2019
NCUA Adopts New IRPS on Loan Modifications (TDR’s)
The NCUA has modified the credit union regulations on loan modifications to adhere to GAAP…
September 27, 2019
ACL Junior Liens
The regulators have issued interagency guidance on junior liens. This whitepaper discusses how institutions need…
September 27, 2019
Impairment – Just the Facts!
In this whitepaper we try and boil down the facts from FASB and the regulators…
September 27, 2019
Static Pool Analysis – Using Cohorts
The exposure draft on Credit Impairment from FASB contained several examples. This whitepaper discusses the…
September 27, 2019
The Two Levels of Disaggregation from ASU 2010-20
Accounting Standard Update 2010-20 defines two levels of disaggregation.
September 27, 2019
How Will the ASU 2010-10 Affect Your Institution?
The new Standard requires companies to use enhanced disclosures in new reporting formats by segmenting…