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ALLL / impairment analysis


impairment analysis

  • Webinar: Understanding the ALLL Today, before CECL

  • Final CECL guidance issued by FASB

  • Loan loss reserve levels continue to drop

  • 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?

  • Webinar: Impaired vs. Impairment: A Common Misconception

  • Impaired vs. Impairment: A Common Misconception

  • Bankers’ ALLL feedback, summarized

  • Common Questions Surrounding the ASC 310-10-35 (FAS 114) Calculation

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

  • How to Calculate Your ASC 310-10-35 (FAS 114) Reserves

  • How to Calculate FAS 114 Reserves

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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

Tip Of The Day

Use a qualitative scoring matrix to help justify Q factors from period to period

Incurred Loss

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