Allowance For Loan Losses (ALL)
May 9, 2013
Mike Sacher reviews the changes to allowance accounting regulation, as well ascurrent trends in delinquency and coverage ratios.
January 30, 2013
Mike Sacher and Alix Patterson review issues related to the allowance for loan losses including the latest data on credit union asset quality trends, given the recent changes in regulatory reporting, and what credit unions need to consider for the coming year.
January 18, 2013
On December 20, 2012 FASB issued a Proposed Accounting Standards Update on the allowance for loan losses which could have a profound impact on credit unions.
December 26, 2012
December 19, 2012
ALL insights and observations for year-end 2012.
December 17, 2012
Credit unions are improving asset quality across the board with all of the Sand States posting double- or triple-digit gains.
December 3, 2012
Credit unions, with a 122% coverage ratio, remain well reserved for asset quality problems.
October 29, 2012
Does your credit union Board and executive team understand the terms, definitions, formulas, and metrics they see on the balance sheet and income statement? Share this quiz at your next Board meeting or executive staff retreat.
October 1, 2011
Estimation of the Allowance for Loan and Lease Losses has been a part of credit union accounting processes for years, but it has become more important recently.
June 20, 2011
P: 800-446-7453 | F: 800-878-4712
1001 Connecticut Ave. NW Suite 1001
Washington, DC 20036