Challenges in the Estimation of the ALLL

Jan 21, 2015

The estimation of the allowance for loan and lease losses (ALLL) has been a part of the bank and credit union accounting process for years, but it has taken on increased importance over the last several years. This whitepaper describes several challenges that bankers and credit union professionals face, primarily in the ASC 450-20 (FAS 5) and ASC 310-10-35 (FAS 114) methodologies.

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