In this podcast, PwC Advisory managing director Mike Shearer discusses an overview of the allowance for loan losses. The podcast provides background on some of the common industry methods used to estimate the allowance, including the approaches used by practitioners to address challenges experienced in the most recent economic cycle. In addition, the podcast includes a description of some the changes in allowance guidance under consideration by the FASB and IASB. The podcast will highlight best practices for modelling and estimating appropriate allowances. Lastly, listeners will benefit from an explanation of the key points to consider in selecting a reserve model.
If you are interested in learning more about the topics of this podcast, a four hour instructor-led course has been developed. Please contact the PDP team to discuss our Tailored Training learning solutions.
Listen to this podcast(16.7 mb)