The accreditors of this session require that you periodically check in to verify that you are still attentive.
Please click the button below to indicate that you are.
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