Accounting for Allowance of Loan & Lease Losses (ALLL)
This series provides the information needed to comply with current accounting requirements and prepare for the changes on the horizon.

This webinar is not intended to provide guidance on the new current expected loss (CECL) model. It provides you with the knowledge to maintain a current appropriate level of ALLL while meeting the requirements outlined in the Interagency Guidance.

You will learn the specifics of ALLL accounting and receive practical recommendations related to supporting your own valuations.

This webinar pairs with Accounting for Other Real Estate Owned (OREO) on December 20.


  • Available guidance
  • Nature & purpose of the ALLL
  • Key concepts
  • Discussion of ASC 450-10-05 (formerly FAS 5) and ASC 310-10-35 (formerly FAS 114)
  • Environmental factors to consider in the estimation of credit losses
  • Discussion of the current expected credit loss (CECL) model
  • Responsibilities of management, directors and auditors
  • Loan grading and review systems
  • Loan review policies


CEO’s, CFO’s, controllers, auditors, accountants, senior lenders and loan review personnel.


Mark Harren, CPA, is a Financial Institution Audit Partner for Pattillo,  Brown & Hill, LLP with more than 27 years’ experience working for financial institutions in the lending and credit administration functions. He has worked for PB&H for 13 years, where he has performed financial statement audits, internal audits, compliance examinations, fair lending audits and loan review services for more than 40 institutions.

Credit Information

Institute of Certified Bankers: Visit http://www.icbmembers.org/login.aspx for instructions regarding self-reporting. Estimated credits: 2 hours/session


Live Webinar:

Member price: $275.00 | Non member price $550.00

On-Demand Webinar

Member price: $295.00 | Non member price $590.00


Online: Visit the CBA Webinar Catalog

Phone: Call ConferenceEdge at (877) 988-7526 (credit card payments only)

Please Note:

  • Preferred Payment Method: Online
  • Please register online or by phone when paying with a credit card
  • Payment Must Accompany Registration – Invoices are Not Provided

Register online up to day of event. Earlier registration allows time to check your computer for an optimal experience.