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Relating Fair Value and CECL: Misconceptions, Challenges, and Solutions

Abrigo

Key Takeaways The coronavirus pandemic has upended financial institutions' long-term business strategies, but now FIs have an opportunity to consider how consolidation can create greater efficiencies and better results – especially in the area of CECL and valuation calculations. Misconceptions of relating valuation calculations and CECL.

CECL 78
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Relating Fair Value and CECL: Misconceptions, Challenges, and Solutions

Abrigo

Key Takeaways The coronavirus pandemic has upended financial institutions' long-term business strategies, but now FIs have an opportunity to consider how consolidation can create greater efficiencies and better results – especially in the area of CECL and valuation calculations. Misconceptions of relating valuation calculations and CECL.

CECL 78
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article thumbnail

Relating Fair Value and CECL: Misconceptions, Challenges, and Solutions

Abrigo

Key Takeaways The coronavirus pandemic has upended financial institutions' long-term business strategies, but now FIs have an opportunity to consider how consolidation can create greater efficiencies and better results – especially in the area of CECL and valuation calculations. Misconceptions of relating valuation calculations and CECL.

CECL 78
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CRE loan distress: Spot the symptoms, diagnose, and treat problem loans

Abrigo

While no potential CRE “disaster” is comparable to the COVID pandemic in terms of the human impact, it is still a clear and present danger to our banking system and the economy. Beyond a hard money default due to a payment or maturity event, early warning signs for CRE loans typically manifest as a : Failure to pay real estate taxes.

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CECL Q&A - PD/LGD & Discounted Cash Flow

Abrigo

The FASBs Current Expected Credit Loss (CECL) model presents unique challenges for banking professionals. To help institutions prepare, Sageworks launched a CECL webinar series covering data, segmentation, methodology and forecasting requirements broken down by loan type. Can we use our current PD model?

CECL 60
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Trepp’s Review and Outlook on Commercial Real Estate Market

Abrigo

His presentation covered the current commercial real estate (CRE) performance and a look at the future of CRE. McBride’s presentation primarily covered the pandemic's impact on CRE. Portfolio Risk & CECL. Portfolio Risk & CECL. Here we have summarized the main takeaways from the session. Stress Testing.

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The ALLL Today - Impaired Loan Challenges

Abrigo

With the 2016 release of the Financial Accounting Standards Board’s (FASB) guidance on the Current Expected Credit Loss ( CECL model ), banking professionals and consultants have been theorizing about the impact the standard will have on current bank processes.

CECL 60