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

‐ Dec 1, 2020 1:55pm

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



General Session (Online)

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