Technical Accounting
CECL, financial instruments, derivatives and hedging, fair value, securitization, consolidation, mortgage banking, business combinations, financing, and complex reporting matters.
ABOUT GLOBAL ABAS
Institutional experience. Technical discipline. Practical advisory judgment.
GLOBAL ABAS Consulting, LLC combines specialized technical accounting, banking regulatory, financial risk, and implementation experience with institutional-grade professional research through the GLOBAL ABAS Advisory Portal.
SPECIALIZED EXPERTISE
Financial institutions at the core
GLOBAL ABAS is particularly focused on technically complex matters affecting banks and financial institutions, where accounting, regulation, reporting, risk, and governance often intersect.
Regulatory & Reporting
SCCL, FR 2590, regulatory capital, regulatory reporting, counterparty exposure, prudential requirements, and implementation matters.
Financial Risk
Credit risk, counterparty credit risk, liquidity, ALM, interest-rate risk, foreign-exchange risk, exposure measurement, limits, and governance.
LEADERSHIP
Philip An, CPA, FRM · CTP (inactive) · CFA Level III Candidate
Founder, GLOBAL ABAS Consulting, LLC
Philip brings more than 24 years of audit, accounting advisory, financial-services, and regulatory experience. His background includes service as a PCAOB Inspections Specialist and extensive work involving complex accounting, banking regulation, regulatory reporting, capital markets, financial risk, and implementation matters.
0124+ years of professional experience
Audit, accounting advisory, financial services, regulatory matters, and implementation.
02PCAOB inspection experience
Public-company audit inspection experience across multiple international jurisdictions.
03Completed credentials
Certified Public Accountant — California; Financial Risk Manager; Certified Treasury Professional (inactive); CFA Level III candidate.
04Technical + operational perspective
Experience connecting authoritative requirements with reporting, controls, systems, governance, and professional judgment.
REPRESENTATIVE EXPERIENCE
Selected experience across financial institutions and complex reporting environments
Examples are presented on an anonymized basis and illustrate the types of matters GLOBAL ABAS has supported.
Global bank — U.S. operations
Technical accounting, regulatory reporting, enhanced prudential standards, and complex structured transaction support.
Foreign banking organizations
ACL/ALLL enhancement, leveraged lending, financial-asset transfer analysis, regulatory remediation, policies and controls.
Public specialty finance company
IFRS-to-U.S.-GAAP conversion, accounting policies, technical memoranda, disclosure implementation, and finance-team training.
Commercial bank
CECL methodology and implementation, segmentation, models, process and control design, policies, and financial-statement disclosures.
INSTITUTIONAL PERSPECTIVE
Management, audit, regulatory & risk perspectives
Interpret, implement, document, and govern.
How should an institution translate a technical requirement into an operating position and sustainable process?
Supportable and consistently applied.
Is the conclusion grounded in authority, documented appropriately, and capable of standing up to independent review?
Purpose, exposure, limits, and governance.
How does the requirement affect prudential expectations, exposure measurement, monitoring, controls, and management oversight?
RESEARCH STANDARDS
Technical discipline behind the Advisory Portal
GLOBAL ABAS research is designed to make the basis, reasoning, authority, interpretive status, and implementation implications of an answer visible to the professional user.
01Primary-source authority
Research is grounded in applicable authoritative accounting, regulatory, and reporting sources.
02Traceable citations
Technical conclusions are linked to the authority supporting the analysis.
03Requirement vs. interpretation discipline
Authoritative mandates, interpretive conclusions, preferred interpretations, and advisory observations are distinguished.
04Implementation focus
Where relevant, analysis considers reporting, documentation, systems, controls, governance, audit, and regulatory implications.
05Controlled review
Structured technical and visual review supports consistency and publication discipline.
RESEARCH + ADVISORY
Two complementary ways to work with GLOBAL ABAS
General professional research
Institutional-grade technical research and implementation resources for accounting, regulatory, reporting, and financial risk matters.
Explore Advisory Portal →Organization-specific application
Technical analysis, implementation, documentation, governance, controls, and readiness support based on an organization's facts and circumstances.
Explore Advisory Services →GLOBAL ABAS
Research complex issues. Apply the analysis with confidence.
Explore the Advisory Portal for general technical research or engage GLOBAL ABAS when a matter requires organization-specific support.