KPMG, SAS to aid accounting standard transition

KPMG LLP and SAS, a leader in analytics, recently announced a partnership to help banks transition to a new accounting standard expected to drastically change how financial institutions estimate, reserve and report on losses.

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The two firms said current expected credit loss (CECL) was introduced by the Financial Accounting Standards Board (FASB) as the new benchmark recognition and measurement of credit losses for loans and debt securities.

The revision is part of an effort to ensure better loss coverage while noting the standards take effect in stages beginning January 2020.

“These changes are significant in how banks manage risk and financial data, build their analytic platforms and share information between departments,” Troy Haines, senior vice president and head of the risk management division at SAS, said. “By aligning with KPMG in the United States, we are helping customers improve business performance and turn risk and compliance requirements into opportunities.”

KPMG officials said the alliance delivers industry-leading services and technology to help banks navigate the new guidelines.

“It will provide CECL and IFRS 9 offerings that combine the capabilities and resources of two market-leading providers: KPMG with enablement services including in-depth accounting, finance, tax, modeling and risk specialization, and SAS with the dedicated expected credit loss software platform,” Ed Bayer, Risk Analytics Advisory managing director at KPMG, said.