Site Map

ALLL Methodology

• Preparing for the ALLL
  • Documentation
  • Validate Balances
  • Succession Planning
  • Data Aggregation
• Quantitative Calculation
  • Loan Classification
  • ASC 450-20 (FAS 5)
  • Measures of Loss
  • Peer Data
  • ASC 310-10-35 (FAS 114)
  • What-If Scenarios
  • Quantitative Backtesting
• Qualitative Factors
  • Standard Qualitative Factors
  • Defending Qualitative Factors
  • Objectivity in Adjustments
  • Backtesting Qualitative Factors

Reporting & Presenting

• • Justifying a Change
  • Disclosure Reporting
  • Presenting to Auditors
  • Presenting to Examiners
  • Auditors vs. Examiners
  • Presenting to Board
  • Model Validation
  • Backtesting for Reporting
• Purchased Loans

ALLL Regulations

• CECL Model
  • Implementation Plan
  • Portfolio Data
  • Expected Release
  • Life of Loan Concept
  • One-Time Adjustment
• Expectations for ALLL
  • Objectivity
  • Consistency
  • Transparency
• Regulatory Updates
  • FDIC Expectations
  • FED Expectations
  • OCC Expectations
  • NCUA Expectations
  • IASB’s IFRS 9
• News
• Vendor Due Diligence

Resource Center

• Articles
• Videos
• Webinars
• Whitepapers
• Slides

ALLL Insiders
Peer Discussions
Why ALLL.com?
About Abrigo