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ALLL / FAS 5 (ASC 450-20)


FAS 5 (ASC 450-20)

  • Top Allowance for Loan and Lease Losses Resources of 2016

  • What’s your institution’s segmentation strategy?

  • Backtesting: Measuring the Effectiveness of Your ALLL Methodology

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

  • ALLL Qualitative Factors: Justifying in Periods of Low Loss

  • How much should you segment your ASC 450-20 (FAS 5) pools?

  • Complete Guide to the ALLL eBook

  • Documenting the ALLL: What Examiners Expect

  • Challenges in the Estimation of the ALLL

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

  • Backtesting Your ALLL Methodology

  • How Much Should You Segment Your ASC 450-20 (FAS 5) Pools?

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

  • 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 to Justify Your Qualitative Factors in Periods of Low Loss

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Poll

What type of data do you anticipate leveraging for your CECL calculation?

  • 1-5 years of detailed loan level data
  • 5+ years of detailed loan level data
  • 1-5 years of aggregate (pool level) data
  • 5+ years of aggregate (pool level) data
  • I don't know the difference

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Begin to develop multiple scenarios for your ALLL. Not only will it prove examiner friendly, but it will provide you with additional insight into the impact of changing variables

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