In this whitepaper we try and boil down the facts from FASB and the regulators about impairment issues. Since FASB is in process of rewriting the process for calculating the allowance for loan losses, we thought a little refresher on the facts as they stand now would be good. Our next whitepaper will dissect the new exposures by FASB and the IASB concerning measuring impairment and where its headed.

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