This webinar will address troubled debt restructuring (TDR) accounting,
including regulatory guidance that offers instructions that allow
moving TDRs from the impaired loan portion of the allowance for loan
and lease losses (ALLL) to the general reserve. It
will also cover the potential changes in impairment calculations for
TDRs over the life of the loans.
Accounting for TDR progression from initial designation through removal
from TDR listing
- Proper methods for measuring TDR impairment
- Financial statement disclosures related to TDRs
- Policy and procedure modifications to remove TDR designation
Todd A. Sprang, CPA, CliftonLarsonAllen LLP
Live and recorded webinar, handouts, quiz with answer key and training log are included.