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Aicpa credit union national conference allowance disclosures for credit losses - workshop 102
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]
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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)