BEGIN:VCALENDAR VERSION:2.0 METHOD:PUBLISH PRODID:-//Telerik Inc.//Sitefinity CMS 13.3//EN BEGIN:VTIMEZONE TZID:Central Standard Time BEGIN:STANDARD DTSTART:20231102T020000 RRULE:FREQ=YEARLY;BYDAY=1SU;BYHOUR=2;BYMINUTE=0;BYMONTH=11 TZNAME:Central Standard Time TZOFFSETFROM:-0500 TZOFFSETTO:-0600 END:STANDARD BEGIN:DAYLIGHT DTSTART:20230301T020000 RRULE:FREQ=YEARLY;BYDAY=2SU;BYHOUR=2;BYMINUTE=0;BYMONTH=3 TZNAME:Central Daylight Time TZOFFSETFROM:-0600 TZOFFSETTO:-0500 END:DAYLIGHT END:VTIMEZONE BEGIN:VEVENT DESCRIPTION:The temporary pandemic provisions impacted TDR accounting. Now that those provisions\nhave expired\, loan delinquencies and charge-offs m ay increase. Will borrowers be asking\nfor loan modifications to get throu gh this next economic cycle? What if their credit is\nimproving? How does CECL come into play? Learn more about accounting for TDRs in this\nchangin g environment.\n\nLearning Objectives\n\n Understand what qualifies as a troubled debt restructuring (TDR)\n \n Identify what may draw exam iner attention\n \n Properly account for and report TDRs &ndash\; cu rrently and under CECL\n Explain how COVID-19 loan modifications may or may not turn into TDRs\n Implement ideas to identify and track TDRs\n \n\nAs we come out of the current economic and pandemic environment the expectation is that loan\ndelinquencies and charge-offs may be on the ris e. With this\, will you have members asking for loan\nmodifications to get through this next economic cycle? Furthermore\, under CECL\, TDRs will no t go away\,\nso you&rsquo\;ll need to account for these under current and CECL accounting standards. This session will focus\non:\n\n\n Learning and understanding what qualifies as a TDR\n Determining what new loan m odifications may qualify as a TDR\, especially for those members\n whos e credit may be improving as they come out from COVID-19 loan modification s\n \n Tracking\, identifying\, reporting\, and accounting for TDRs under current and CECL accounting\n standards\n \n Providing TDR examples and best practices\n DTEND:20220914T203000Z DTSTAMP:20240329T123043Z DTSTART:20220914T190000Z LOCATION: SEQUENCE:0 SUMMARY:Troubled Debt Restructuring: What Qualifies & Accounting for TDRs a s Credit Improves UID:RFCALITEM638472942436726695 X-ALT-DESC;FMTTYPE=text/html:
The temporary pandemic provisions impacted TDR accounting. Now that those provisions\nhave expired\, loan delinquenci es and charge-offs may increase. Will borrowers be asking\nfor loan modifi cations to get through this next economic cycle? What if their credit is\n improving? How does CECL come into play? Learn more about accounting for T DRs in this\nchanging environment.\n
\nLearning Objectives
\nAs we come out of the current economic and pandemic e nvironment the expectation is that loan\ndelinquencies and charge-offs may be on the rise. With this\, will you have members asking for loan\nmodifi cations to get through this next economic cycle? Furthermore\, under CECL\ , TDRs will not go away\,\nso you&rsquo\;ll need to account for these unde r current and CECL accounting standards. This session will focus\non:\n
\n