(TDR), and are far along in the implementation process, many nonbanks may not have started evaluating the effect of the CECL model. Nonbanks that have yet to adopt the guidance should (1) focus on identifying which financial instruments and other assets are subject to the CEC...
对某些特殊资产(如TDR和PCI)需进行特殊处理。 IFRS 9还要考虑staging的影响,即需对资产在信贷状况恶化前后进行不同处理。 目前新的准则正式实施还有几年的时间。本人将在将来陆续对CECL/IFRS9的动态进行追踪,并在时间允许的前提下在专栏更新。 编辑于 2016-11-24 21:25 ...
Earlier version of guidance would have mandated a cost basis adjustment made upon a TDR, but post review the credit losses upon TDR would be measured using CECL Models only. CECL Effective Dates Now Final THE FINANCIAL ACCOUNTING STANDARD BOARD'S (FASB's) proposed Current Expected Credit Loss ...
Lending Optimization Risk Reporting Concentration Risk Multi-Dimensional Analysis TDR & Impaired Risk and CECL Implementation Loan Level Risk Probability of Default Loss Given Default Expected Loss Stress Testing Regression Analysis Reporting & Analytics Reporting, Analytics, & Risk P360...