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Valuation Services: Post-CECL Fair Value (Exit Price) Disclosures & Day 1 Valuations

Financial institutions reporting business combinations (ASC 805/820) or for institutions seeking assistance for fair value/”exit price” disclosure purposes (ASU 2016-01) may experience confusion, frustration, and time constraints. While there is a long-standing tradition in the industry of using the exit price notion under a business combination scenario, many entities still use entry price or adjusted entry price for disclosure purposes, but it is not a compliant approach. These compliance issues will become more apparent with the introduction of analogous CECL calculations. Mercifully, these analogous CECL calculations not only present the compliance issues, but they also provide a straightforward framework for fixing them.

Looking for Banker’s Toolbox? You are in the Right Place!

Banker’s Toolbox is now Abrigo, giving you a single source for all your enterprise risk management needs. Use the login button here, or the link in the top navigation, to log in to Banker’s Toolbox Community Online.

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Looking for MainStreet Technologies? You are in the Right Place!

MainStreet Technologies is now Abrigo, giving you a single source for all your enterprise risk management needs. Use the contact us button here, or the link in the top navigation, to reach product support for your MST products.

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Looking for Sageworks? You are in the Right Place!

Sageworks is now Abrigo, giving you a single source for all your enterprise risk management needs. Use the login button here, or the link in the top navigation, to log in to your Sageworks products.

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Looking for Farin? You are in the Right Place!

Farin is now Abrigo, giving you a single source for all your enterprise risk management needs. Use the login button here, or the link in the top navigation, to log in to your Farin client portal.

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Abrigo acquires construction loan management solutions

Coupled with our lending suite, Construct and +Pay from BankLabs enable end-to-end automated residential/commercial construction loans.

Read the press announcement

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