More ALLL Coverage

Credit Loss Modeling Services: COVID qualitative adjustments, Stress Testing, and CECL

Credit Loss Modeling Services: COVID qualitative adjustments, Stress Testing, and CECL

Activities from pricing, budgeting, allowance preparation, and stress testing depend on current and forward-looking expectations for the volume and timing ...
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Bridging the Gap: How to Get Started with CECL with No Meaningful Losses

Bridging the Gap: How to Get Started with CECL with No Meaningful Losses

Data is undeniably the foundation for driving accurate current expected credit loss models. For financial institutions that must comply with ...
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cecl-data

CECL Tips for Financial Institutions Complying in 2023

With a little less than three years until private banks and credit unions must comply with the current expected credit ...
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Large SEC Filers Begin Reporting CECL’s Impact

Large SEC Filers Begin Reporting CECL’s Impact

CECL’s impact on a financial institution is all about the portfolio makeup. That’s the main message from the first financial ...
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What SEC Filers Have Learned About CECL Implementation

What SEC Filers Have Learned About CECL Implementation

All eyes will be on the large SEC registrants in January as they become the first financial institutions to adopt ...
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How to Approach a Volatile Economy and Procyclicality During CECL

How to Approach a Volatile Economy and Procyclicality During CECL

Amidst concern over an economic slowdown, financial professionals have questioned how a recession could affect an institution’s reserves. Hal Schroeder, ...
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Latest Resources

Coronavirus and CECL: Novel Threats and New Accounting

Coronavirus and CECL: Novel Threats and New Accounting

The difficulty of containing the spread of the novel coronavirus (and the resulting disease, COVID-19) is putting pressure not only on human health, but also on delicate global social and economic networks. In this whitepaper, you will also learn how it is impacting CECL and other accounting standards.
CECL Methodologies: Pros and Cons for Your Loan Pools

CECL Methodologies: Pros and Cons for Your Loan Pools

Given that the CECL model is non-prescriptive, banks and credit unions have flexibility in choosing the right CECL methodologies for their institution’s unique data situation. This flexibility often leads bankers to one simple question: Where do I begin? In this complimentary infographic, learn about the 7 methodologies available to use and when they are or are not recommended.
Integrated Risk Management | Leveraging Existing Practices to Drive Community Financial Institution Growth

Integrated Risk Management | Leveraging Existing Practices to Drive Community Financial Institution Growth

This whitepaper will take a closer look at some of the existing risk management practices employed by financial institutions today and the areas of overlap and interaction between them. Additionally, it will consider ways to synthesize results across these practices and the case for automation to accelerate that process.

Tip Of The Day

Establish a succession plan to ensure soundness of ALLL calculation

Poll

What type of data do you anticipate leveraging for your CECL calculation?

  • 1-5 years of detailed loan level data
  • 5+ years of detailed loan level data
  • 1-5 years of aggregate (pool level) data
  • 5+ years of aggregate (pool level) data
  • I don't know the difference

ALLL.com Insiders

CFO Corner -- “ALLL” about CECL

CFO Corner — “ALLL” about CECL

In this occasional feature, CFOs from financial institutions share their approaches to the ALLL and to the CECL transition, as ...
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The biggest initial impact of CECL on financial institutions

The biggest initial impact of CECL on financial institutions

Most financial institutions understand CECL, and more specifically applying the CECL model to their loan portfolio, represents the most significant ...
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Validating ALLL models under CECL – What might change?

Validating ALLL models under CECL – What might change?

What does model validation mean for the allowance for loan and lease losses and what will it mean under CECL? ...
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