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Portfolio Risk & CECL Allowance Calculation CECL Accounting CECL Methodologies CECL Models Investment Accounting Loan Review and Due Diligence Purchase Accounting

Top blogs & resources on CECL and portfolio risk

Mary Ellen Biery
December 12, 2025
0 min read
business woman typing on laptop

Popular blog posts and resources for CECL and portfolio risk staff

These blogs and downloadable resources were the most popular in 2025 among finance executives and portfolio risk staff. The top 10 blogs and top 5 resources were created by Abrigo's team, which includes former bankers, regulators, and industry experts.

Advice from CECL experts covered in popular blogs

Economic uncertainty and regulatory changes influenced the approach of financial institutions this year as they managed the allowance and oversaw portfolio risk. Whether navigating regulatory updates related to risk or reviewing compliance for the current expected credit loss (CECL) model, the past year has created new complexities and opportunities for finance executives, credit administrators, and risk professionals.

This year’s top blogs on CECL and portfolio risk, along with the most downloaded resources, reflect the topics that finance leaders and risk managers returned to most often. They provide practical guidance for enhancing model performance, strengthening allowance compliance, and making more informed risk oversight decisions.

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The top 10 CECL and portfolio risk blogs

Click on the link next to the number to access each blog.

Document and defend CECL qualitative factors

This article highlights steps institutions can take to better document and justify qualitative adjustments under the CECL model. It outlines regulatory expectations, emphasizes the importance of consistent narratives, and shares tips for addressing peer and examiner feedback.

 

AI use cases in banking: A roadmap to smarter decisions and stronger outcomes

AI continues to make its way into credit risk and portfolio management. This post outlines how predictive and generative AI tools are being used for underwriting, loan review, fraud detection, and back-office automation, along with considerations for oversight and implementation.

 

CECL Q factors: Answer these 3 questions

Institutions using qualitative factors in CECL models can strengthen governance by consistently answering three foundational questions. Building on best practices, this blog provides a straightforward framework for assessing the relevance, magnitude, and support for each Q factor adjustment.

 

Risks and opportunities in 2H 2025: Lessons from ThinkBIG

This post recaps key takeaways from Abrigo’s ThinkBIG conference, including speakers’ focus on CECL and portfolio risk. Topics include emerging AI tools, handling regulatory rollbacks, balance sheet pressures, and examiner expectations regarding backtesting.

 

FASB introduces ASU 2025-08: Simplified accounting for purchased loans

This blog explains the key changes introduced by ASU 2025-08, which eliminates the concept of purchased credit deteriorated (PCD) loans and affects how institutions measure and report purchased financial assets. It introduces purchased seasoned loans (PSLs) and outlines considerations for transitioning processes and communicating changes internally.

 

Interest rate impacts on fair value in financial institution deals

Still-high interest rates continued to affect fair value calculations and acquisition activity in 2025. This blog digs into how market rates influence CECL assumptions, due diligence procedures, and purchase accounting.

 

6 common CECL backtesting mistakes—and how to avoid them

Backtesting is critical to strong CECL governance. This post reviews six common errors seen during CECL backtesting, including misaligned time frames and inconsistent assumptions. It offers tips for how institutions can improve the usefulness of their analysis by aligning assumptions, timing, and documentation practices.

 

The WARM method in CECL modeling

Since limited data has been one of the biggest challenges for institutions transitioning to CECL, the weighted average remaining maturity method, also known as WARM, has been an attractive option for some financial institutions. This article includes implementation considerations, information on data requirements, and audit considerations. It also discusses everyday use cases and examiner expectations.

 

Loan covenants refresher: Key considerations for risk management

This blog revisits common covenant types and their role in supporting loan and portfolio monitoring, as well as risk mitigation. It offers warning signs of deterioration and guidance on integrating covenant performance into loan review workflows.

 

Generative AI in credit risk management: A game changer for loan review

Generative AI is transforming credit risk review and analysis. Discover how AI tools are drafting loan review narratives, identifying missing data, and streamlining the review process. It also highlights the controls necessary to ensure safe and accurate use by credit professionals.

Most downloaded CECL and portfolio risk resources

In addition to the most-read blog content, these resources were widely downloaded by finance teams, allowance managers, and credit administrators this year. Each offers practical tools to support allowance governance, model validation, and strategic risk oversight.

A banker’s guide for CECL compliance and backtesting

This whitepaper outlines a structured approach to post-implementation CECL governance, including key validation steps, documentation guidance, and examiner considerations. It also walks through building a repeatable backtesting process.

Modern treasury management

Finance executives looking to optimize liquidity, pricing, and capital planning downloaded this special report with Bloomberg to review advice on dynamic ALM practices and integrating interest rate and credit risk to support long-term treasury strategies. It explores how financial institutions are addressing rising deposit betas, liquidity stress, and outdated risk models in the current environment.

Measuring what matters: Scope, coverage, and review accuracy

Effective credit risk review and portfolio risk oversight require the use of meaningful metrics. This infographic, based on the results of Abrigo’s 2025 Loan Review Survey, provides benchmarks for evaluating loan review practices, including measuring risk coverage, productivity, and handling exceptions.

What a modern loan review team looks like today

This infographic profiles how loan review functions are evolving, with an emphasis on benchmarks for staff salaries by asset size, remote vs. in-office work, and staff experience. Pulled from results of the Abrigo 2025 Loan Review Survey, the metrics offer banks and credit unions a glimpse into how peers are operating loan review functions.

2025 Loan Review Benchmark Report

Based on data from over 100 institutions, this report presents detailed results from the 2025 Abrigo Loan Review Survey. It includes peer benchmarks for coverage, year-over-year salary changes, staffing size, and experience, as well as the growing impact of AI.

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This blog was developed with the assistance of ChatGPT, an AI large language model. It was reviewed and extensively revised by Abrigo's subject-matter expert for accuracy and additional insight

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About the Author

Mary Ellen Biery

Senior Strategist & Content Manager
Mary Ellen Biery is Senior Strategist & Content Manager at Abrigo, where she works with advisors and other experts to develop whitepapers, original research, and other resources that help financial institutions drive growth and manage risk. A former equities reporter for Dow Jones Newswires whose work has been published in

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About Abrigo

Abrigo enables U.S. financial institutions to support their communities through technology that fights financial crime, grows loans and deposits, and optimizes risk. Abrigo's platform centralizes the institution's data, creates a digital user experience, ensures compliance, and delivers efficiency for scale and profitable growth.

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