May.30, 2023
Changes to TDR Accounting and Disclosures for CECL Adopters
In March of 2022, the Financial Accounting Standards Board (FASB) issued a follow-up standard to ASU 2016-13 – Measureme...
Jun.1, 2022
CECL is Finally Here – What to Know as We Approach Implementation
The effective date for the current expected credit loss (CECL) standard is fast approaching for all financial institutio...
May.28, 2020
Navigating Loan Modifications in Response to COVID-19
By Kelly Shafer, Member During this unprecedented time, financial institutions may be faced with a growing number of bo...
Jan.28, 2020
Contingency Funding Plans: What to Expect from Examiners
With liquidity remaining a regulatory hot button, many examiners are taking a harder look at the areas of Contingency Fu...