CECL – Accounting for Acquired Loans
Adoption of CECL (ASC 326) will have a significant operational and financial statement impact on institutions with acquired loan portfolios. A solid understanding of the accounting changes will result in an improvement to current treatment, transition planning, vendor/model selection and go-forward day 1 decisions.
Watch to learn:
- Non-PCI/PCD – how to transition
- Non-PCIPCD – post-implementation considerations
- PCI/PCD – how to transition
- PCI/PCD – ALLL vs. Impairment
- PCI/PCD – Accretion under 310-30 (PCI) vs. PCD