The deep future analytics cecl study: Alternatives, impacts, accuracy, and complexity

The new accounting rules for estimating loan loss reserves offer general guidelines and a list of possibilities, but no specific recommendations for how best to implement those rules. The present study uses a large mortgage dataset from Fannie Mae and Freddie Mac to test a range of models and options. The results quantify the pros and cons of these options. 

Dowload this study to learn:

  • How the CECL regulations will affect credit unions
  • The various options to meet the CECL requirements
  • Pros and cons of each option

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