ASC 310-10-35 (FAS 114) Impairment Worksheet

Feb 11, 2015

Proper FAS 114 impairment analysis is critical for a bank evaluating the collectibility of its loans and for determining the proper reserve calculation. Use this downloadable ASC 310-10-35 (FAS 114) loan impairment worksheet for a simplified, collateral-based analysis. This worksheet is formatted to analyze one loan at a time with one piece of collateral.

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