ALLL / FAS 114 (ASC 310-10-35)

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FAS 114 (ASC 310-10-35)

• Top Allowance for Loan and Lease Losses Resources of 2016

• TDR impairment: What is the effective interest rate?

• Bankers’ ALLL feedback, summarized

• How does your ALLL stack up to your peers’?

• ALLL Qualitative Factors: Justifying in Periods of Low Loss

• Complete Guide to the ALLL eBook

• Documenting the ALLL: What Examiners Expect

• Collateral Valuation and Documentation

• Challenges in the Estimation of the ALLL

• Building a Better ALLL: What You Need in Your Strategic Plan

• What Should You Keep in Mind in Periods of Low Loss?

• How to Justify an Expected Monthly Payment When Performing a Cash Flow Impairment Analysis

• What Is the Difference between ASC 450-20 (FAS 5) and ASC 310-10-35 (FAS 114) Reserve Loans?

• How to Justify Your Qualitative Factors in Periods of Low Loss