CU2403. CECL Behavior Post Implementation

After a year of CECL implementation, the panel of credit union management, audit and consulting industry professionals will reflect to explore key insights on CECL trends. From addressing deteriorating credit quality, reserve volatility, qualitative assessments and forecasting, the panel will discuss lessons learned and best practices. 

Learning Objectives:

• Distinguish ongoing trends within current expected credit loss (CECL) at credit unions and the financial institution industry
• Identify key focus areas and what to look out for through common CECL issues experienced post-implementation
• Apply best practices for CECL both operationally and accuracy