ALLL.com Insiders

ALLL Insiders are bankers, consultants, credit union professionals, accountants and others who have extensive knowledge in the ALLL calculation. The below articles comprise these experts' recommendations and opinions on various components of the allowance calculation.

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 ...

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 ...

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? ...

CECL: A CEO’s role in improved management of credit losses

CECL: A CEO’s role in improved management of credit losses

There is a reason regulatory agencies are directing their guidance on the new current expected credit loss (CECL) model to ...

Peer Discussions

If you have a question that you would like to ask, please follow this link to fill out the form to submit your question for review.

For loans within the scope of FAS 114 that are individually evaluated and

For loans within the scope of FAS 114 that are individually evaluated and determined to be impaired, the fair value ...

Many banks are running ALLL in parallel with their incurred loss models. Is

Many banks are running ALLL in parallel with their incurred loss models. Is one year long enough to account for ...

As a Business Analyst working on CECL, how do i find the high

As a Business Analyst working on CECL, how do i find the high level business requirements? Is there any documentation ...

Will DCF be a viable method for CECL?

Will DCF be a viable method for CECL? ...