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

Auditing & Accounting Collections Compliance Lending

On-Demand Webinar:

StreamedSep 14, 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

See Registration Options

The temporary pandemic provisions impacted TDR accounting.

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:

Understand what qualifies as a troubled debt restructuring (TDR)
Identify what may draw examiner attention
Properly account for and report TDRs – currently and under CECL
Explain how COVID-19 loan modifications may or may not turn into TDRs
Implement ideas to identify and track TDRs

WEBINAR DETAILS

As we come out of the current economic and pandemic environment the expectation is that loan delinquencies and charge-offs may be on the rise. With this, will you have members asking for loan modifications to get through this next economic cycle? Furthermore, under CECL, TDRs will not go away, so you’ll need to account for these under current and CECL accounting standards. This session will focus on:

Learning and understanding what qualifies as a TDR
Determining what new loan modifications may qualify as a TDR, especially for those members whose credit may be improving as they come out from COVID-19 loan modifications
Tracking, identifying, reporting, and accounting for TDRs under current and CECL accounting standards
Providing TDR examples and best practices

WHO SHOULD ATTEND?

This informative session is designed for accounting, lending, collection, and risk management personnel.

TAKE-AWAY TOOLKIT

Sample TDR evaluation checklist
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.