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Top 10 CECL Lessons Learned from SEC Registrants

Abrigo’s Advisory team has worked with hundreds of financial institutions to successfully implement CECL. This paper describes some of the Advisory team’s more important findings from these first implementors for the benefit of institutions beginning or progressing in their implementation.

A few of the topics covered include:

  • Forecasts
  • Model Risk Management
  • Qualitative Adjustments
  • Methodologies

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