Michael L. Gullette
Special guest
Mike is Senior Vice President, Tax and Accounting at the American Bankers Association. Joining the ABA in 2009, Mike was active in both the CECL and IFRS 9 standard-setting processes, leading the worldwide banking industry’s evaluation of each of the various loan impairment models that were considered.
Michael L. Gullette has been a guest on 1 episode.
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Banks and CECL's Future
November 3rd, 2021 | 24 mins 54 secs
accounting, banks, cecl, cfo, finance
In 2019 the banking industry was on the cusp of adapting one of the most transformative changes to their capital accounting measures, called the current expected credit loss or CECL model. But on the way to making CECL a reality the COVID-19 pandemic hit, causing delays.