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 ...
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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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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 ...
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Peer Discussions

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

Will DCF be a viable method for CECL? ...
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How long we will have to transition to CECL?

Is it stated anywhere how long we will have to transition to the new model once it’s released? ...
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Qualitative Scoring Matrix

During my research of qualitative and environmental factors I came across the Qualitative Scoring Matrix in an article and a ...
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