Current Expected Credit Loss (CECL)

CECL 2.0 eBook

When CECL was first introduced, many institutions focused on getting to the finish line—meeting compliance requirements and building a model that could withstand day-one scrutiny. But as regulators have consistently reminded us, the real challenge lies in the phrase, “adopt and adapt.” CECL isn’t a static model. It’s designed to evolve in tandem with your institution’s experiences, economic conditions, and portfolio composition.

This 45-page eBook brings together a series of practical, experience-driven articles from our Financial Services team, focusing on the top areas we believe financial services leaders will need to prioritize in 2025 and beyond. From qualitative factors and economic forecasts to segmentation, backtesting, and model governance, our insights are designed to help institutions assess their current position—and identify areas where they may need to evolve.

45-Page eBook: CECL 2.0

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The Bonadio Group

CECL Services

Our model-based services have a proven track record of helping firms prepare for future economic outcomes. We help our clients clarify future risks within their expected credit loss models. Our services also ensure that you comply with the accounting requirements under the new standard. Bonadio CECL services include:

Bonadio Financial Services Guides

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The Bonadio Group

Webinar Replay

The One Big Beautiful Bill Act (OBBBA) introduces transformative tax reforms with far-reaching implications for banks, wealth managers, and financial institutions. Our expert-led webinar unpacked the most impactful provisions, including the reinstatement of full bonus depreciation, the rural loan interest exclusion, and the phase-out of clean energy credits. We explored how these changes reshaped tax planning, lending strategies, and investment structures, and what financial institutions should anticipate from forthcoming guidance.

Watch this webinar replay, designed to equip you with actionable insights for compliance, client advisory, and deal structuring.

The Bonadio Group

CECL 2.0

The Bonadio Group

45-Page eBook: CECL 2.0