Join BKD for a complimentary webinar looking at the impact of the current expected credit loss (CECL) model on loans acquired in a business combination. With the introduction of purchased credit-deteriorated (PCD) assets and discontinuation of purchased credit-impaired (PCI) assets, we'll discuss the differences regarding the CECL allowance for PCD and non-PCD loans. We also will review transition accounting issues as well as day one and day two purchase accounting for acquisitions made after the implementation of CECL.

Be sure you’re also registered for our November 15 webinar on CECL’s Overlooked Effect.

Learning Objectives

Upon completion of this program, participants will be able to:

• Identify how the CECL standard affects loans acquired

• Describe preparation for implementation

• Discuss differences in CECL allowance for PCD and non-PCD loans