Michael Sacher

Credit Union Industry Commentary

CECL: A Half-Baked Cake

One year after implementation, there’s still work to be done when it comes to new rules around expected credit losses.
Blogs

Silicon Valley Bank Failure: FASB And Auditor Implications

The accounting standard concerning intent and ability was violated, and those charged with governance and oversight of the bank failed in their roles. All of ...
Blogs

5 Lessons For Credit Unions From Silicon Valley Bank’s Collapse

The crisis is still unfolding, but the latest high-profile bank failure has plenty of takeaways for credit unions around asset management, net worth, communication, and ...
Features

The Past, Present, And Future Of The Allowance For Loan Losses

ALL insights and observations for year-end 2012.
Features

Merger Accounting-The Facts You Need Before Executing a Voluntary Merger (part 2)

This article is part 2 of the series addressing the most common questions regarding the Acquisition method and provides appropriate perspective to the senior management ...
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