Qualitative Factors: Navigating the Path to Reflective Allowance Adjustments

This webinar will delve into the critical role that qualitative factors (Q-factors) have in CECL accounting. We will explore the key internal and external factors that influence credit risk and should be considered when assessing expected credit losses.

Attendees will gain valuable insights into:

• Identifying and analyzing relevant Q-factors
• Quantifying the impact of Q-factors
• Integrating Q-factors  into the allowance calculation
• Best practices for documentation and governance

This webinar will equip you with the knowledge and tools necessary to effectively address the complexities of Q-factors in your CECL model and improve the accuracy of your credit loss estimates.

CPE Objectives:

1. Identify and define key internal and external factors
2. Review the best process to develop a robust methodology for determining and documenting relevant Q-factors
3. Evaluate techniques for quantifying the impact of qualitative factors on expected credit losses
4. Understand how to integrate Q-factors into existing CECL models to enhance allowance accuracy
5. Identify best practices for documenting and governing Q-factors

Now offering 1.2 CPE Credits for this event!

CPE Credit:

• 1.2 CPE Credits for this series

• Level: Intermediate

• Field of Study: Accounting

• Instructional Delivery Method: Group Internet Based

• Prerequisites: Experience in bank accounting, lending, or analytics

• Advanced Preparations: None

Refunds and Cancellations

A refund minus a $5 processing fee will be provided for cancellations received by Harbinger Technology Solutions, LLC in writing by February 25th, 2024. No refunds will be given for cancellations received after that date. A substitution from your institution is welcome at any time. Harbinger Technology Solutions, LLC reserves the right to change instructors or reschedule/cancel sessions when necessary. Harbinger Technology Solutions, LLC is not responsible for travel penalties incurred due to the modification of the program. For more information regarding refunds, cancellations, and/or other concerns, please contact our offices at srawls@arcsysonline.com. Harbinger Technology Solutions, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

*NASBA Approved Provider for Group-Based Internet

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