Category: 2017 Sessions

The Expanding Role of Disclosures

CECL will require additional disclosures in respect to your allowance models, methodologies and assumptions. Presenters for this session will offer specifics. Rahul Gupta authored much of this content during his time with FASB and Dorsey Baskin will deliver explicit examples of the disclosures and what they mean to CECL practitioners. Presenters Dorsey Baskin is recently…

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What Are We Waiting For?

The one-year anniversary of ASU 2016-13 is within sight. While we have learned much about expected credit loss, there remain large gaps in understanding how to estimate the allowance under the new standard. This session will address some of the unknowns and provide insight on what and when we might learn about them. Presenters Graham Dyer, a…

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Measuring the Impact of the Divided States of America

Our nation is increasingly politically split, opposed to consensus. Does this translate to additional risk for lenders and borrowers? Our three presenters for this session are uniquely positioned to comment on this question, and will share insights on our divided states, what should concern us and why. Presenters Tom Cunningham joined the Federal Reserve Bank…

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Beyond Compliance

Preparation and implementation of a CECL-compliant methodology will be time-consuming and expensive, and will be enterprise-wide. That kind of investment should net more than a methodology. It should also be used to drive other decisions and processes. During this session you will learn how to capitalize on your investment in CECL for institution-wide improvements.  …

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Governance Best Practices

If you have responsibilities related to managing the transition to CECL at your institution, you will benefit from the knowledge and insights of three experts who have spoken and written extensively on governance.   Presenters Graham Dyer, a Grant Thornton Partner, is a member of FASB’s CECL Transition Resource Group and the IASB’s IFRS 9…

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Signals or Noise? An Economic Forecast

The economic forecast is a highlight of each year’s conference. Tom Cunningham, recently retired Atlanta Fed senior economist, returns this year to interpret the economic indicators that reveal how our economy is doing and where it is likely headed. MST’s Max Oberkofler will demonstrate how economic indicators impact today’s allowance estimations and how that may…

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Bankers Share CECL Transition Experiences

Bankers Share CECL Transition Experiences  Many larger financial instituitons are already well underway in their CECL preparations. Session panelists from Comerica, Chemical and Renasant banks are managing their institutions’ CECL projects and will share the issues they are encountering and the practices they have found helpful as they transition. A fourth panel member, Hans Pettit,…

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The Board, Investors and Expected Credit Loss

CECL will touch every aspect of your business. It is likely to have substantial effect on your bottom line. So it is essential that your board and, your investors understand CECL, how it will impact your institution’s processes and profits, and what you are doing to prepare for the new accounting standard. The session’s panel…

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Compliant Methodologies and Modeling

Lenders will choose from multiple methodologies that have been deemed appropriate for CECL. Your job will be to decide which methodologies are best for your institution, your pools and portfolios. A trio of presenters will help you make those decisions by providing insights into the various methodologies. Then in afternoon workshops with Moss Adams Partners…

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Current GAAP: ALLL You Need to Know

It will be 2020 before most institutions stop estimating according to the incurred loss model.  According to recent published articles, auditors citing internal controls shortcomings have increased and the loan loss reserve has been singled-out in several of these cases. So lenders need to keep their eyes on the incurred loss ball as they progress…

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