BAN2025. Year-End Updates, Reminders and Last Minute To-Do's from DIEP

This session will go through a number of topics of interest as Banks and Savings institutions and their auditors prepare for year-end financial reporting. Topics include loan modifications, allowances, other impairment considerations and reference rate reform. It will also provide some important year-end reminders on controls and year end disclosures.

Learning Objectives:

• Explain how key topics since the September conference have evolved
• Apply the accounting guidance for certain impairment models and reference rate reform
• Evaluate financial reporting matters for year-end closing