Allowance of Loan & Lease Losses (ALLL)

In today’s environment, many institutions are still dealing with increased levels of foreclosed properties. This webinar provides the knowledge to properly account for these transactions at acquisition and disposition and to maintain an appropriate level of ALLL to meet regulatory guidelines.

It will focus on preparing you to meet 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
  • Responsibilities of Management, Directors & Auditors
  • Loan Grading & Review Systems
  • Loan Review Policies 


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


Mark Harren, CPA, Financial Institution Audit Partner, Pattillo, Brown & Hill, LLP

Credit Information

Institute of Certified Bankers: Visit http://www.icbmembers.org/login.aspx for instructions regarding self-reporting. Estimated credits: 2.5 hours/session CLBB.


Live Webinar:

Member price: $265.00 | Non member price $530.00

On-Demand Webinar

Member price: $280.00 | 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.