Molly Curl | Partner | Grant Thornton
How are regulators viewing the transition to CECL? How will regulators evaluate bank credit risk practices? How does that tie into the accounting for expected credit losses and capital adequacy? Molly will address these and offer practical ideas.
Chris Emery | Director of Special Projects | MST
In his Back to Basics workshops, Emery will cover fundamental principles and procedures involved in estimating the ALLL, including evaluating loans for impairment and aggregating loans into segments based on similar risk characteristics.
John P. Hurlock | President | SMARTER Risk Management
How do you begin the process of selecting and transitioning to a CECL-compliant model that can be validated? Hurlock will provide attendees tools and insight on examining their current models, identifying issues, and documenting.
Mike Thronson and Gabe Nachand | Partners | Moss Adams, LLP
Now that FASB has decided on the final makeup of its new expected loss accounting standard for determining the ALLL, it’s time to dig deep into the details. What will change and what will stay the same? Thronson and Nachand will provide a CECL overview and discuss CECL’s impact based an institution’s asset size, loan mix and other factors.
John Closs | Executive Vice President | MST
In this workshop, John Closs will lay out a step-by-step implementation plan including what each step involves and how long it is likely to take. He’ll provide a timeline graphic and a Timeline Calculator developed by MST for bankers to use in organizing their preparations.
Tom Cunningham | Economist | retired senior economist Federal Reserve Bank of Atlanta
CECL will require banks to base future expected loss estimates in part on expected economic conditions. Economist Tom Cunningham will help bankers understand how to select and track the economic data that are appropriate to their portfolios’ performance and more.