CUNA Current Expected Credit Loss (CECL) eSchool

CUNA Current Expected Credit Loss (CECL) eSchool
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Is your credit union ready for Current Expected Credit Loss (CECL) implementation? Make sure you’re prepared by attending this eSchool. When you attend, you’ll learn about the various accounting models that you may use to estimate CECL.

You’ll also hear directly from FASB professionals who will discuss CECL supervisory expectations. Learn the fine details of CECL and be ready to implement it at your credit union.

This event is endorsed by CUNA Finance Council

Who Should Attend

This eSchool is beneficial for CFOs, accountants, CEOs, controllers, comptrollers and lenders.


Current Expected Credit Loss (CECL) Overview
June 17, 2019 // 10:00-11:00 am CT

Speaker: Dan Price

Learn the who, what, when, why and how of CECL. We’ll answer questions like:

  • What is CECL?
  • When is implementation required?
  • Why are the rules changing?
  • Who are the employee groups key to implementation?
  • How can we prepare and plan for implementation?

CECL: Determine Correct Segments for Loss Pooling
June 18, 2019 // 10:00-11:00 am CT
Speaker: David Fieldhouse, PhD 

What is the appropriate unit of analysis for CECL? Should our ECL come from aggregated or granular data? When should we pool our data? Each approach has its benefits as well as its costs.

CECL: Probability of Default Model
June 19, 2019 // 10:00-11:00
am CT
Speaker: Rachel Miles

We’ll discuss the process of calculating loan-level probabilities of default and applying them in a CECL setting.

CECL: Vintage Analysis Model
June 20, 2019 // 10:00-11:00
am CT 
Speaker: Dan Price

The vintage loss rate model may be the most popular choice of all the various CECL models. We will discuss how to properly build and analyze a vintage model, including how to avoid the most common mistakes. We will also compare expected results using vintage analysis with other common methods.

Industry Data and Calibration Options
June 21, 2019 // 10:00-11:00
am CT
Speaker: Sohini Chowdhury, PhD

CECL models built on industry data provide information that is invaluable to smaller institutions with sparse loss history. How should the results from these models be calibrated to an individual credit union’s data?

CECL: Forecasting
June 24, 2019 // 10:00-11:00
am CT
Speaker: Rachel Miles

During this session, you will go over how to forecast key macroeconomic variables and how these forecasts translate to adjustments to the base loss rates. 

FASB Update on CECL: What You Need to Know
June 25, 2019 // 10:00 a.m. -12:00 pm CT

Speaker: Shayne Kuhaneck

The FASB’s standard on CECL takes effect in 2022, but it’s not too early to prepare. FASB is here to help. Learn the basics for successfully implementing the credit losses standard and take a deeper dive into the FASB’s Q&A on the "WARM" methodology.

Also Available

All live event registrations include credit union access to the recorded event. You may also purchase the recorded event separately. Click here to see more about purchasing the recorded event.

This eSchool is available to CUNA Training Bundle users at no additional cost.

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