CECL Map with Blue Flags on the Road

Similar to incurred loss, qualitative factor adjustments to historical loss experience are one of the most critical pieces of the CECL estimation process for most institutions. Join us for an insightful webinar as we cover the Topic 326 considerations and adjustments for differences in current conditions and future forecasts to historical loss experience. We'll also share why you need to re-evaluate your qualitative factors and adjustments under CECL and provide examples of how institutions are addressing qualitative factors in a CECL world.

Learning Objectives

Upon completion of this program, participants will be able to:

  • Identify Topic 326 requirements for adjustments to historical loss experience for differences in current conditions and future forecasts and how these may be done quantitatively and/or qualitatively
  • Explain why reconsideration and modification of incurred loss qualitative factors is necessary under CECL
  • Discuss how some institutions are addressing current condition and future forecast adjustment qualitatively and quantitatively

Register Here!

If you have concerns or would like information regarding program cancellation policies or CPE credit, contact us at cpecompliance@forvis.com.​

CPE NASBA LogoFORVIS, LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPE Information

CPE Credit
1 CPE credit (pending approval) in the Accounting field of study may be awarded upon verification of participant attendance, during live broadcast.
Program Level
Advance Preparation
Financial institution presidents, CEOs, CFOs, CCOs, CROs, and other financial personnel
Delivery Method
Group internet-based
Refund Policy
There is no fee associated with this webinar.

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