United States

Allowance for loan losses is a key due diligence concern


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Speciality lenders have become frequent M&A targets in recent years as their strong performance in a weak economy offers attractive returns for private equity funds and other buyers. However, failing to accurately consider the accuracy of a specialty lender’s allowance for loan losses could turn an attractive deal sour.  "Allowance for loan losses is a key due diligence issue" offers a thorough overview of the issues involved, including:

  • Accounting guidance for homogenous loans
  • Accounting guidance for loans individually evaluated
  • Potential changes to accounting guidance


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Milton Marcotte
National Practice Leader