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Wisconsin Credit Union Foundation

Troubled Debt Restructuring: Identifying & Accounting for Impaired Loans

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.

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Type of Event
On Demand Webinar

Who Should Attend
  • On Demand
  • Webinars
  • Lenders
  • Finance
  • Executive

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Summary 

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.

Learning Objectives

  • 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

Speaker

Todd A. Sprang, CPA, CliftonLarsonAllen LLP

Investment

$259.00