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AICPA National Conference on Banks & Savings Institutions 2020

BAN2023 - Loan Modifications - Did it Work? (TDRs, Credit Monitoring and What's Next?)


Dec 1, 2020 12:40pm ‐ Dec 1, 2020 1:55pm


Standard: $49.00

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)

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