ALLL / FAS 5 (ASC 450-20)

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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