ALLL / impaired loans

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impaired loans

• OCC survey highlights importance of risk ratings

• FASB sets preliminary CECL effective dates: 2019 for large banks; 2020 for others

• Common exam issues related to the ALLL

• TDR impairment: What is the effective interest rate?

• Simplifying the ALLL: Present value of cash flows

• When can TDRs on non-accrual status be restored to accrual status?

• 6 Items to Know About Disclosure Reports