Description
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
Speaker(s):
- Chris
Ackerlund,
CPA, MBA,
Head of Accounting Policy,
Bank of America
- David
A. Doherty,
Chief Credit Officer,
American Bank, N.A.
- Anil
Chadha,
Executive Vice President - Head of Shared Risk Services & Analytics,
Regions Bank
- Kevin
Hester,
EVP/Chief Lending Officer,
Centennial Bank, Home Bancshares, Inc.
Category:
General Session (Online)
