Breakout Session #11

Ian Dunn

A Practical Guide to CECL
Ian Dunn, Visible Equity

In this session we will discuss practical tips to adhering to new accounting guidelines for determining your expected credit losses (CECL), including an explanation of acceptable loss rate methods, how to properly integrate prepayments, and how to produce and incorporate reasonable and supportable forecasts.

Key Concepts:

  • Segments & Classes
  • Credit Quality Indicators
  • Expected Loss by Lifetime Loss Curves
  • Expected Loss by Probability of Default
  • Life of Loan & Prepayments
  • Qualitative & Environmental (Q & E) Factors
  • Reasonable & Supportable Forecasts

Key Takeaways:

  • Gain a better understanding of proper segmentation techniques and when to apply credit quality indicators
  • Be able to calculate acceptable expected loss rate methods, including lifetime loss curves and probability of default
  • Learn how to incorporate life of loan and prepayment concepts
  • Learn modern forecasting techniques

About Ian Dunn

Ian is the EVP of Products for Visible Equity. He earned his MBA from the UCLA Anderson School of Management and holds an undergraduate degree in Engineering. He is also a graduate of the Pacific Coast Graduate School of Banking.  Ian has spoken at several conferences, covering such topics as Fair Lending, Loan Portfolio Analytics, Expected Loss Modeling, Loan Application Data, and many others.

Ian enjoys skiing, outdoor activities, and spending time with his family. He is a former collegiate soccer player and currently coaches a youth team.

View All Sessions