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AICPA National Conference on Credit Unions 2014

TDRs: The Saga Continues - Will This Never End?

Oct 22, 2014 10:05am ‐ Oct 22, 2014 11:20am

Standard: $49.00


While the number of new TDRs continues to decline many credit unions have numerous TDRs in various stages of recovery. This session will start with an introduction on the accounting rules and Day 1 accounting. However, the main focus will relate to Day 2 and future accounting and reporting of TDRs as now some TDRs may be in 2nd or 3rd TDR stage.

1. Gain an understanding of the general accounting and reporting rules for TDRs
2. Provide examples of Day 1 and 2 accounting for TDRs
3. Considerations for auditing TDRs


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