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This webinar will provide an overview of the proposed Federal Financial Institutions Examination Council (FFIEC) Interagency Policy Statement on Accounting for Credit Losses, including:

  • Measurement of allowance for credit losses (ACLs) for loans, debt securities, and off-balance sheet credit exposure
  • Documentation standards
  • Analyzing and measuring the overall measurement of ACLs
  • Board of Directors’ responsibilities
  • Responsibilities of management
  • Examiner review of ACLs

Learning Objectives: Participants will gain an understanding of the following overarching concepts:

  • Overview and scope of the proposed policy statement
  • Measurement of ACLs and associated documentation standards
  • Ongoing analysis and validation of ACLs
  • Responsibilities of the Board of Directors, management, and examiners

Presenter Information: Doug Mims, CPA, CIA, CAMS, Partner – Financial Institutions, CRI Atlanta

Participants will earn 1.0 CPE credit.
Field of Study: Accounting

Register now!

Additional Information:
Prerequisites: None | Advanced Preparation: None | Program Level: Basic | Delivery Method: Group Internet-Based |
Refunds and Cancellations: No fee. For more information regarding refund, concerns, and program cancellation policies, please contact dwood@CRIcpa.com.

Carr, Riggs & Ingram, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.