Authors

ARTICLES BY Michael J. Sacher

By Michael J. Sacher | Jan. 30, 2013

Mike Sacher reviews the changes to allowance accounting regulation, as well ascurrent trends in delinquency and coverage ratios.

By Michael J. Sacher | Jan. 18, 2013

Mike Sacher and Alix Patterson review issues related to the allowance for loan losses including the latest data on credit union asset quality trends, given the recent changes in regulatory reporting, and what credit unions need to consider for the coming year. 

By Michael J. Sacher | Dec. 26, 2012

On December 20, 2012 FASB issued a Proposed Accounting Standards Update on the allowance for loan losses which could have a profound impact on credit unions.

By Michael J. Sacher | Dec. 17, 2012

ALL insights and observations for year-end 2012.

By Michael J. Sacher | Jan. 27, 2012

A summary of key provisions of the proposed action with commentary on what the rule will mean for credit unions.

By Michael J. Sacher | Jan. 27, 2012

A summary of key provisions of the proposed action with commentary on what the rule will mean for credit unions.

By Michael J. Sacher | Jan. 17, 2012

Credit unions can expect new and complex requirements governing the Allowance for Loan Losses.

By Michael J. Sacher | Sept. 27, 2010

Three signs of pending improvement that impacts the allowance for loan losses.

By Michael J. Sacher | Sept. 21, 2010

Regulators are on Venus, credit unions are on Mars.

By Michael J. Sacher | May 19, 2010

Industry veteran Mike Sacher poses 6 questions credit unions need to be asking their auditors in the wake of a tumultuous year for credit unions.