That reaction to the Fed's endorsement of FASB's staff-written implementation paper was fueled by language expressly stating that a creditor may not "simply increase (or not decrease) the allowance for loan losses in `good' economic times to provide for losses expected to occur in the future.
What does AFLL stand for?
AFLL stands for Allowance for Loan Losses (banking)
This definition appears very frequently and is found in the following Acronym Finder categories:
- Business, finance, etc.
See other definitions of AFLL
Other Resources:
We have 1 other meaning of AFLL in our Acronym Attic
- Abbreviation Database Surfer
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Samples in periodicals archive:
The Joint Working Group is also developing enhanced disclosures related to the allowance for loan losses and the credit quality of institutions' portfolios.
ALLOWANCE FOR LOAN LOSSES The audit objective for loans and for the related allowance for loan losses is to evaluate the reasonableness of the allowance recorded by management.