OPTIMIZATION AND RISK APPETITES – VOLATILITY VS ABSOLUTE COST
CECL OPTIMIZATION AND ABSOLUTE COST The Current Expected Credit Loss (CECL) accounting standard, which was issued by the Financial Accounting Standards Board (FASB), provides for more timely recognition of credit losses. One of the key aspects of CECL is to select the right methodology to estimate the Expected Credit Losses (ECL) so that institutions can […]
