Aicpa credit union national conference allowance disclosures for credit losses - workshop 102
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This document summarizes key points from a workshop on new disclosure requirements for loan loss allowances according to ASU 2010-20. It outlines expanded disclosure requirements for loan portfolio segments, credit quality indicators, loan aging, impaired loans, loan modifications, and troubled debt restructurings. Sample financial statement exhibits are provided to illustrate the new disclosure formats. NCUA call report requirements are also discussed as they relate to the new accounting standards.
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![AICPA - ALLOWANCE DISCLOSURES FOR LOAN LOSSES Workshop Session 102 DeLeon & Stang, CPAs and Advisors Allen P. DeLeon, CPA [email_address] USE Credit Union Adele Sandberg [email_address]](https://image.slidesharecdn.com/aicpacreditunionnationalconference-allowancedisclosuresforcreditlosses-workshop102-111023175507-phpapp01/85/Aicpa-credit-union-national-conference-allowance-disclosures-for-credit-losses-workshop-102-1-320.jpg)
![Speaker biography – Allen P. DeLeon, CPA ,[object Object],[object Object],[object Object],[object Object]](data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7)
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- 1. AICPA - ALLOWANCE DISCLOSURES FOR LOAN LOSSES Workshop Session 102 DeLeon & Stang, CPAs and Advisors Allen P. DeLeon, CPA [email_address] USE Credit Union Adele Sandberg [email_address]
- 13. NEW DISCLOSURE REQUIREMENTS Category Portfolio segment Class Roll-forward of allowance for loan losses Credit Quality information Non-accrual and past due loans Impaired loans (individually evaluated) Modifications (for both portfolio segment and class levels)
- 31. QUESTIONS