Jul 2

ALLL Supporting Documentation: Current Rules & Future Expectations Under CECL

Registration Options & Pricing

Please select your membership status.

Recorded Webinar Includes

  • Recording of the Live Webinar
  • Available 6 business days following Live date
  • Handout and Take-Away Toolkit
  • Available on Desktop, Mobile & Tablet
  • Free Digital Download, yours to keep
  • Share link with anyone at your bank
  • Presenter’s contact info for follow-up

12:00 pm – 1:30 pm PT
1:00 pm – 2:30 pm MT
2:00 pm – 3:30 pm CT
3:00 pm – 4:30 pm ET

As the required implementation of the current expected credit losses (CECL) model draws near, many institutions are focused on the mechanics of building a satisfactory model – a critical first step in meeting regulatory expectations. In addition to model development, management will need to determine satisfactory supporting documentation that is “reasonable and supportable.” Defensible documentation must be developed in support of assumptions and variables used or considered for both the qualitative and quantitative elements of your CECL model. Since the CECL model will differ from the former incurred-loss model, management has an opportunity to overhaul the process for documenting the allowance methodology. This webinar will link the current expectations for documenting the allowance model with new CECL documentation considerations.

Attendance certificate provided to self-report CE credits.


  • Overview of current ALLL documentation expectations
    • Includes weaknesses identified in methodology statements and narratives based on today’s expectations and the need to correct them as the CECL deadline approaches
  • The evolution of “reasonable and supportable” documentation
  • Three important groups that will use your CECL supporting documentation and their expectations
  • Supporting documentation differences between the current ALLL rules and new CECL expectations
  • Policies, processes, and controls changes from an incurred-loss model to the CECL model

    • Employee training log
    • NEW – Interactive quiz


This informative session will benefit staff responsible for the development of the ALLL (current approach) and development of the allowance for credit losses (replacement allowance under CECL). Senior management and directors will also gain insight from this presentation.


"C-Suite Series: Strategic Decisions Regarding CECL Methodologies, Processes & Governance"
Thursday, March 7, 2019

"What Directors Should Know About CECL, ALLL & the New Credit Impairment Standards"
Wednesday, September 25, 2019

All webinars are available for six months after broadcast


NOTE:  All materials are subject to copyright. Transmission, retransmission, or republishing of any webinar to other institutions or those not employed by your financial institution is prohibited. Print materials may be copied for eligible participants only.


Young & Associates, Inc.
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