Troubled Debt Restructuring: What Qualifies & Accounting for TDRs as Credit Improves

Audit & Accounting Collections Compliance Lending Senior Management

On-Demand Webinar

StreamedSep 15, 2022Duration90 minutes

Unlimited & shareable access starting two business days after live stream
Available on desktop, mobile & tablet devices 24/7
Take-away toolkit
Ability to download webinar video
Presenter's contact info for questions

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TDR accounting was impacted by the temporary pandemic provisions.

Now that those provisions have expired, loan delinquencies and charge-offs may increase. Will borrowers be asking for loan modifications to get through this next economic cycle? What if their credit is improving? How does CECL come into play? Learn more about accounting for TDRs in this changing environment.

AFTER THIS WEBINAR YOU’LL BE ABLE TO:

Apply the proper accounting for the progression of a TDR from initial designation through removal from TDR listing
Measure TDR impairments
Draft financial statement disclosures related to TDRs
Implement policy and procedure modifications to add or remove the TDR designation
Understand the impact on TDR accounting of recent accounting developments and CECL adoption

WEBINAR DETAILS

We are emerging from an extended period of low delinquencies and high borrower liquidity. This webinar will prepare you for addressing troubled debt restructuring (TDR) accounting, including regulatory guidance that allows moving TDRs from the impaired loan portion of the allowance for loan losses (ALLL) to the general reserve. It will also address how TDR accounting has been affected by recent accounting developments and the impact of CECL adoption on the process.

WHO SHOULD ATTEND?

This informative session is best suited for accounting staff and loan personnel who deal with TDR designation, monitoring, and financial reporting.

TAKE-AWAY TOOLKIT

Sample TDR checklist
Sample policy modification language
Employee training log
Interactive quiz
PDF of slides and speaker’s contact info for follow-up questions
Attendance certificate provided to self-report CE credits

NOTE: All materials are subject to copyright. Transmission, retransmission, or republishing of any webinar to other institutions or those not employed by your institution is prohibited. Print materials may be copied for eligible participants only.

Presented By

Todd A. Sprang

CLA

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