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How to Calculate Your ASC 310-10-35 (FAS 114) Reserves
Content Type: Resource Center

Fair Market Value of Collateral, Present Value of Future Cash Flows, and Loan Pricing. When performing an ASC 310-10-35 impairment analysis, which method is the most appropriate for your bank or credit union? Abrigo’ risk management consultants provide an overview of the ASC 310-10-35 portion of the ALLL calculation. They discuss three valuation methods and when to use them, common collateral impairment challenges, and when it is appropriate for a loan in ASC 310-10-35 status to be moved to ASC 450-20 (FAS 5).


How to Calculate FAS 114 Reserves
Content Type: Resource Center

Evaluating ASC 310-10-35 (FAS 114) loans for impairment is one of the most critical steps in the ALLL calculation. It can also be one of the more complex components of the calculation. This whitepaper aims to shed light on the process by detailing how to classify loans as either ASC 450-20 (FAS 5) or ASC 310-10-35 (FAS 114), valuation methods for impaired loans and when it is acceptable to move a loan from ASC 310-10-35 status back to ASC 450-20 status.


CECL Webinar: Everything there is to know about the FASB’s CECL guidance
Content Type: Resource Center

When the FASB releases final guidance on the CECL model, Abrigo will conduct a panel-style webinar with thought leaders from top accounting firms. Various industry experts will cover what the guidance means for the ALLL calculation, how will it impact institutions and what must bankers do to comply?. This webinar will be held shortly after the release of guidance. Register now to reserve your seat and/or secure the recording if you cannot attend.