Building off Part 1 of this session, Part 2 of the CECL Implementation session will address specific aspects of effective governance and oversight and aligning CECL methodologies to meet regulatory and accounting expectations. Session learning objectives include:
• What your auditors and examiners are expecting and discussions around accounting policies, model and qualitative factor support and documentation requirements
• How to leverage model risk management guidance in establishing effective model oversight
• Board training, effective controls, establishing expectations in the new CECL environment and key metrics
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