Knowledge Center >

Mergers and Acquisitions 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?

In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13, Measurement of Credit Losses on Financial Instruments. The adoption of Accounting Standards Codification (ASC) Topic 326, Current Expected Credit Losses (“CECL”), has been widely recognized for its impacts on an entity’s loan loss reserves by moving from an incurred loss model to an expected credit loss model [1]. However, another significant impact of the new credit standard is…

Download Resource

Add this resource to your reading list, or save it for future reference.

More articles you may be interested in

ASC 326 Current Expected Credit Loss (“CECL”) brought many changes to the allowance process but one item remained the same: the need for qualitative factors.

Ready to get started.

Let us share more about how our analytical tools and software have helped other management teams maximize their profitability…and how we can do the same for you.

Thank you!

Please help us communicate better.

As a subscriber, you’ll enjoy exclusive offers and product updates directly from Valuant. Providing additional information will help us deliver the updates you care about most. We value your privacy and promise never to share you personal information or email address.