YHB News

June 19, 2026

Accounting for Business Combinations

Mergers and acquisitions (M&A) provide growth opportunities. But these transactions also introduce accounting complexities. Here’s a closer look at the rules for reporting business combinations under U.S. Generally Accepted Accounting…


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Accounting for Business Combinations


June 26, 2025

Community Bank Services

CECL: Backtesting is critical 

All banks are now subject to the Current Expected Credit Loss (CECL) model, requiring them to recognize an immediate allowance for expected credit losses over…


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