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

This webinar provides you with the knowledge to maintain an 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.


  • Available guidance
  • Nature & purpose of the ALLL
  • Key concepts
  • Discussion of ASC 450-10-05 (formerly FAS 5) & ASC 310-10-35 (formerly FAS 114)
  • Environmental factors to consider in the estimation of credit losses
  • Discussion of the proposed 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.


J.P. Shelly, CPA, is a Financial Institution Audit Manager for Crowe Horwath LLP. He has worked with more than 40 clients over the previous seven years, where he has primarily performed financial statement audits, benefit plan audits, as well as consulting services surrounding mergers and acquisitions and initial public offerings.

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 $560.00


Online: Visit the CBA Webinar Catalog

Mail: Click here and mail completed form with check payable to ConferenceEdge to: (Mail at least 10 days prior to event)

1516 Xavier St., Ste 500, Denver, CO 80204

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.