Category: 2018 Sessions

General Session Overview

This year’s sessions are built around the most important and challenging CECL topics as they are emerging during the transition period. Each General Session will feature presentations by panels of leading CECL experts and interactive discussions among attendees. The 2017 conference sessions were structured around panels of experts as opposed to individual presenters. The format…

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Impact Players: Q Factors Under CECL

Today, Qualitative or Q Factors account for more than 50 percent of an allowance estimation at many financial institutions. And Q Factors will survive the transition to Current Expected Credit Loss as an important tool for estimating a reasonable reserve. The starting point for these factors are the nine recommendations from the 2006 Interagency Policy…

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Two Things in Accounting Life Are Certain: Taxes and CECL

CECL and tax reform are two of highest priority issues for bankers today. In this session, we will explore the impacts of CECL on accounting for income taxes. We will also cover the recent tax reform law and its potential impacts on accounting for income taxes, as well as potential impacts on credit trends. Presenters Will…

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Reporting and Disclosures Under CECL

CECL will require additional disclosures in respect to your allowance models, methodologies and assumptions. In this session, you’ll receive explicit examples of the disclosures and what they mean to CECL practitioners. Presenter Dorsey Baskin is recently retired from the National Professional Standards Group of Grant Thornton LLP and serving as a consultant with  MST Advisory….

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Vintage Methodology Deep Dive

The Vintage Methodology is one of the widely discussed methods for calculating the allowance for credit losses under CECL. Take a deep dive into the components of the Vintage Methodology focusing on: Critical data elements Types of pools that work best in a Vintage analysis Q Factors and Forecasting in Vintage Walkthrough of a Vintage…

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Discounted Cash Flow Methodology Deep Dive

From simple to complex, the math and assumptions underlying discounted cash flows for determining the allowance under CECL. Presenter Shane Williams | Senior Advisor | MST

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