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Upcoming League Events


Webinar: The ALLL in Troubled Debt & Foreclosed Asset Restructuring


Tuesday, February 25, 2014

2:00 - 3:30 pm CST


Speaker: Todd Sprang, CliftonLarsonAllen, LLP


About the Program

The financial crisis brought many accounting and financial reporting implications related to the allowance for loan and lease losses (ALLL), troubled debt restructurings (TDRs), and foreclosed assets. Many financial institutions had to become familiar with the applicable standards and monitor evolving accounting developments as credit quality declined. Even though credit quality is stabilizing or improving, accounting in these areas has continued to evolve as new issues have arisen. During this webinar, you will learn the current hot topics and proposed changes in accounting related to the ALLL, TDRs, and foreclosed assets and receive practical implementation suggestions so that your policies, procedures, and practices are appropriate.



  • Current challenges with ALLL calculations
  • Common TDR implementation challenges including:
    • Initial recognition
    • Halting and resuming accrued interest
    • Loan classification
    • Impairment analysis
  • Foreclosed asset accounting challenges including:
    • Initial recognition
    • Subsequent measurement
    • Monitoring control effectiveness
  • Proposed changes to accounting for the ALLL, TDRs, and foreclosed assets

Related Files
Printable Brochure (Adobe PDF File)

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