General Session (Online)
BAN2023. Loan Modifications - Did it Work? (TDRs, Credit Monitoring and What's Next?)
This session will cover multiple aspects of COVID-19 Loan Modifications, including aging, nonaccrual and allowance considerations. The discussion will also consider the accounting for loans that need new or additional modifications as banks navigate through the pandemic.
Learning Objectives:
- Determine and compare the accounting for COVID-19 loan modifications
- Identify allowance considerations for COVID-19 loan modifications
- Analyze TDR considerations for re-modifications
Date/Time
Dec 1
12:40 PM–1:55 PM
CPE Credits
1.5
NASBA Field of Study
Accounting
Level
Intermediate
Prerequisites
3-5 years in the profession
Advanced Preparation
None
