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Aug 23, 2019 | As the implementation deadline for the Current Expected Credit Loss (CECL) accounting standard ...
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Jun 28, 2019 | Reviews of the Financial Accounting Standards Board's recent hedge accounting changes have been ...
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Apr 12, 2019 | As the December 2019 deadline for the Current Expected Credit Loss (CECL) standard draws nearer, ...
The Hidden Risks of Private Credit – and How to Spot Them
The private credit market has exploded in size and emerged as a vital source of capital for companies overlooked by traditional banks. Yet beneath...
Friday, October 17, 2025
IFRS 9 and Probability of Default: A Web of Confusion
The proper calculation of probability of default is crucial for European banks that need to comply with IRFS 9, the forward-looking financial...
Friday, April 11, 2025
Stress Testing: A Practical Guide
Banks and regulators remain committed to stress testing. What are the different types of tests and approaches, and what elements are necessary to...
Friday, January 31, 2020
New Definition of Default: Unpacking the EBA Narrative
The European Banking Authority has indicated a strong preference for strict rules regarding default recognition for future COVID-like times when...
Friday, August 22, 2025