Key Takeaways From the 2021 AICPA National Conference
This year's AICPA annual conference brought together key players in the bank accounting space, including banking agencies and banks and...
Fed’s SCALE Method for CECL: Haze Lifted, Questions Remain
The Federal Reserve introduced its CECL Scalable CECL Allowance Estimator, or SCALE, method and tool during an “Ask the Fed”...
Eliminating TDR Accounting: Finally a Carrot for Adopting CECL?
By Josh Stein ABA’s position that troubled debt restructurings are outdated and unnecessary is gaining steam, demonstrated by the recent...
Libor Change: ‘Law of Physics’ Prompting Examination Focus, Self-Assessment Tool
With Libor slated to sunset by the end of 2021, banks need to identify and mitigate their Libor transition risks....
FASB Reviews CECL Implementation
ABA VP Josh Stein offers insights on a recent FASB meeting.
FDIC Relief Saves on Audit, Internal Control Reporting Costs
By Josh Stein For banks that have experienced rapid and possibly short-term inflows of assets and deposits during the coronavirus...
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