Abrigo

APRIL 8, 2025

This article covers these key topics: The difference between 1D and 2D risk rating models How CECL has impacted the necessity of a dual approach Why the LGD variable is so difficult to pinpoint Does your risk rating framework align with your CECL needs? Transform CECL data into stress testing insight. Let me explain.

CECL 78

CECL Credit Unions Credit Risk Default 78

Abrigo

FEBRUARY 11, 2022

Firm deadline for CECL implementation set As expected, the FASB agreed to uphold CECL’s 2023 implementation date. You might also like " CECL Streamlined: A Webinar Series for 2023 Adopters". Takeaway 1 The FASB agreed to uphold the 2023 implementation date for those that haven’t yet adopted the CECL standard.

CECL 78

CECL Credit Unions Credit and Collections 78

Abrigo

APRIL 19, 2022

Takeaway 2 Ensure you have collected all of the pertinent data. As the OCC’s Internal Guidance from April 9, 2008, explains: An analysis of the guarantor’s global cash flow should consider inflows, as well as both required and discretionary cash outflows from all activities. Lending & Credit Risk. Lending & Credit Risk.

Credit Risk 78

Credit Risk CECL Credit and Collections Transactions 78