Auditor discussion of impairment definition

Submitted by sevans on Wed, 01/14/2015 - 2:44pm

Research: 

Auditor discussion of impairment definition.pdf

Industry Phrases:

• ALLL
• Allowance for Loan and Lease Loss
• FAS 114
• FAS 5
• impairment

CAMEL:

• A (Asset Quality)

Tools:

• Credit Migration and ALLL

More like this

• Discussion of Risk Based ALLL Methodology
• Response to Auditor Comments 4-2014 ALLL
• Methodology for Risk Based ALLL Calculation
• Accounting for Impaired Loans in FAS 114
• Quantifying Probability of Loss for Individually Identified Loans