Allowance for Loan & Lease Losses (ALLLs)

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Allowance for Loan & Lease Losses (ALLLs)

Letters to CUs

NCUA: Letter to Credit Unions No. 03-CU-01 – Loan Charge-off Guidance (January 2003)

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Resources

Financial Accounting Standards Board (FASB)

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FRB: Interagency Policy Statement on the Allowance for Loan and Lease Losses (December 2006)

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FRB: Questions and Answers on Accounting for Loan and Lease Losses (December 2006)

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NCUA: Examiner’s Guide – Allowance for Credit Losses

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