Webinar: Beyond ALLL Doubt: Methodology & Policy Development in Uncertain Times

Start: 3:00 pm
End: 4:30 pm
Event Days: 10/17/2012 - 10/17/2012

Developing and maintaining an Allowance for Loan and Lease Losses (ALLL) model requires a significant amount of time and energy to meet the ever-changing accounting and regulatory landscape. For most credit unions, the ALLL calculation is the single largest management estimate. This estimate is critical to monitor overall balance sheet strength. Noncompliance can cause significant accounting and regulatory headaches if the ALLL model is not properly designed to meet today's complex requirements. This webinar will share current ALLL model trends and techniques based on experiences gained through observations of ALLL models for credit unions of all sizes.

About This Session:

This webinar will address the following:

  • Quick review of the three key components of a well-structured ALLL
  • Understanding and documenting environmental factors
  • Internal-control considerations and best practices for the ALLL
  • Regulatory and accounting hot topics regarding ALLL and troubled-debt restructurings
  • ALLL trends for credit unions - where have we been, and where are we going?