Member Fee: $165
Non-Member Fee: $265
Speaker: Andrea Lambert, 3PR
The Call Report for 2023 is impacted by new and recent reporting requirements related to the FASB’s Accounting Standard Update (ASU) 2022-02 with impact to Accounting Standard Codification (ASC) Topic No 326 related to the elimination of Troubled Debt Restructuring recognition and measurement.
In addition, the adoption of CECL under ASU 2016-13 is also impactful to regulatory reporting within your Call Report.
Topics include
- New and Recent Reporting Revisions for 2023 Call Reports
- A discussion on reporting TDRs/Modified Loans
- Re-visiting the common questions that arose from CECL implementation
- Reference Rate Reform matters as the termination of LIBOR became effective on June 30, 2023.
- Common questions and potential reporting errors
- Realized and unrealized gains and losses on equity securities
- Loan coding and reporting income on loans
- Reporting multi-family loans in RC-C and RC-R
- Reporting unfunded commitments and what does “unconditionally cancelable” really mean?