Capitalizing on CECL for strategic competitive advantage


While some financial institutions are delaying CECL planning and implementation, others are capitalizing on CECL to gain a strategic competitive advantage. What’s your strategy?


Regulators, smaller banks still need to sweat the details on CECL


A new accounting standard will soon go into effect, but banks still lack clarity on how to conform.


Regulators to phase in capital treatment of credit losses


Bank regulators propose to allow banks to phase in capital treatment of credit losses over three years.


CECL compliance dragging small banks toward automation


Despite impending data requirements, many small banks are still struggling with automating loan risk calculations.


Banks drag feet on CECL as critical phase nears


Many institutions have delayed planning for a big change to reserve accounting despite a belief that they should start testing systems and methodologies next year.


Which Treasury reg reform priorities could become real?


The Treasury plan includes a slew of items that don’t require Congress to act, and appear feasible in the short term. Here's a guide to what changes could be made.


FASB opens door — slightly — to changes in loan-loss reserves


The accounting board has scheduled a meeting that bankers hope will produce eleventh-hour modifications to reserving requirements.