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ALLL / Industry trends


Industry trends

  • CECL Data: Mind the gaps and start today

  • Using credit union peer data to improve the ALLL

  • Loan-loss provisions up at Farm Credit System

  • 2 Ways to learn from peer institutions

  • A Dive Into FASB’s CECL & IASB’s IFRS 9

  • Accounting for Purchased Loans: What to Know if You’re Considering an Acquisition

  • Guidance on accounting for expected credit losses

  • ALLL Qualitative Factors: Justifying in Periods of Low Loss

  • Why it’s time to give up spreadsheets in the ALLL calculation

  • Why it’s time to give up spreadsheets in the ALLL calculation

  • Shrinking reserves means no more lazy lending

  • Justifying your ALLL in a period of low historical losses

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

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

  • Accounting for Purchased Loans: What to Know if You’re Considering an Acquisition

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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

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

Incurred Loss

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