Whitepapers

  • CECL: 2021 Mid-Year Review

    This series includes discussion of the industry's response to credit loss reserving through the first half of calendar year 2021, our expectations for the future reporting periods of 2021, and key items that institutions required to adopt ASC as of 1/1/2023 should be focused on.

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  • Evolution of Credit Stress Testing

    This series uncovers the evolution of stress testing and the importance of institutions taking a proactive stress testing approach. This whitepaper details the many methods in which an institution can stress its portfolio, mitigate risk, and best practices to stay ahead of economic uncertainty. 

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  • Monitoring and Backtesting CECL

    This whitepaper discusses the many complexities related to CECL and examines the importance of institutions taking a proactive monitoring and backtesting approach. The steps detailed in this paper are critical in driving the accuracy of a CECL model, required in a sound model risk management plan, and are a practical approach for management to fully understand the assumptions used within the CECL model.

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  • CECL: First Year in Review

    This whitepaper examines the impact of CECL at adoption as well as the reporting periods to date. Data utilized for this analysis includes each relative SEC Form 10-K and 10-Q to identify and provide the most accurate values and management commentary. The Valuant team, including Director of Consulting Derek Hipp, CPA; and Senior Analyst Mikayla Spurlock, CPA hosted a webinar on this series in collaboration with Mike Thronson, an Audit Partner at Moss Adams, who discussed first-year audit expectations, challenges, and thoughts on successful year-end reporting.

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  • Forecasting Recoveries and Negative Allowance for Credit Losses

    Mergers & Acquisitions and CECL accounting SME Craig Engle clarifies common questions regarding Negative Allowances when performing a CECL methodology. As part of our CECL technical series, the following whitepaper details How, When, and Why negative allowance are permitted or required under the new CECL standard.

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  • M&A in a CECL Environment

    In times of economic strength and turmoil, bank transactions occur. Are you prepared for the implications resulting from CECL ahead of your next M&A transaction?

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