Recorded Best Practices Webinar
Allowance for Loan and Lease Loss (ALLL) -- Current Trends and Best Practicess.
- Original Live Date: May 20, 2010
- Guest Speaker: Brian Blaha | CPA Partner | Wipfli LLP
The Allowance for Loan and Lease Losses (ALLL) is the most subjective estimate in a bank’s balance sheet and the methodology over its calculation is arguably the most discussed and debated. In this webinar we discussed the methodology best practices to ensure your ALLL calculation fully complies with the current regulatory guidance.
- FAS Accounting Standard Codification 450-10 – Loss Contingencies (formally FAS No. 5 )
- FAS Accounting Standard Codification 310-10 – Loan Impairments (formally FAS No. 114 )
- FDIC’s Policy Statement on Allowance for Loan and Lease Losses Methodologies and Documentation (which includes quantitative and qualitative factors)
- Recent Examination Findings, Deficiencies, and Consent Order Requirements
Please fill out this form to access the Webinar presentation materials used in the live Webinar event.
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