Qualitative Calculation
Regression analysis for CECL calculations
Webinar: Forward-Looking ALLL
Qualitative adjustments in low-loss periods
FASB sets preliminary CECL effective dates: 2019 for large banks; 2020 for others
Common exam issues related to the ALLL
Q Factors: Data, Drivers & Documentation
Some support for qualitative and environmental factors
ALLL Qualitative Factors: Justifying in Periods of Low Loss
Should Your Institution Use an Unallocated Reserve?
ALLL Qualitative Factors: Justifying in Periods of Low Loss
Why do banks maintain an unallocated reserve?
Documenting the 9 Qualitative Factors for Your ALLL
What Should You Keep in Mind in Periods of Low Loss?
Assembling Appropriate ASC 450-20 (FAS 5) Pools
The Importance of Qualitative and Environmental Risk Factors
What Is the Difference between ASC 450-20 (FAS 5) and ASC 310-10-35 (FAS 114) Reserve Loans?
3 Key Attributes to Look for When Evaluating Reserve Calculations
How Do You Recommend Justifying an Unallocated Reserve
Why You Should Consider Using a Qualitative Scoring Matrix
Justify & Support Your Qualitative Factors
Documenting the 9 Qualitative Factors
How to Justify Your Qualitative Factors in Periods of Low Loss
Accounting for Purchased Loans
Assembling Appropriate ASC 450-20 (FAS 5) Pools