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Ensuring a Smooth CECL Transition


Ensuring a Smooth CECL Transition

In this episode:

Keith E Monson, CRCM, CERP, Chief Risk Officer, CSI,
Michael Gullette, Senior Vice President, Tax & Accounting, American Bankers Association


Mike Guillette
Michael Gullette

Mike is senior vice president, tax and accounting at ABA. Since joining the association in 2009, Mike has led industry efforts across a range of financial reporting and tax accounting issues with accounting standard-setters worldwide, as well as with governmental agencies. He contributed to the book The New Impairment Model under IFRS 9 and CECL, and authored many of the CECL implementation discussion papers that are available at ABA.com/CECL. Mike also leads ABA’s efforts to assess disclosure challenges to banks in disclosures related to ESG topics and climate risk. As a part of this, he is a member of the Sustainability Accounting Standards Board’s Standards Advisory Group and is active with ABA’s Climate Task Force. Mike has over 35 years of experience, starting his career at EY. He has been controller of a life insurance company, CFO of an international charity and was at the mortgage giant Freddie Mac.