Error loading player: No playable sources found

CU2005

Member Business Lending

Date
October 19, 2020
$49
Standard Price
This product is also available as part of the following products:
Thumbnail for AICPA Conference on Credit Unions 2020
This includes sessions from the conference: AICPA Conference on Credit Unions 2020

After many years of “quiet times” in the commercial loan area, this year presents many challenges for Credit Unions as well as auditors entering the fourth quarter of 2020. In this year’s presentation we will address the 2020 current events and remind everyone the proper accounting for impaired loans. Finally, we will suggest some operational considerations given today’s environment. The following is a summary of the topics covered in this year’s presentation:

  • Regulatory findings in recent exams
  • COVID-19 modifications (“non-TDRs”)
  • Impairment accounting for non-homogeneous loans
  • Risk rating/ALLL methodology considerations
  • Internal loan reviews expectations

Learning Objectives

  • Learn of recent regulatory observations related to member business loans.
  • Revisit impairment accounting for large non-homogeneous loans.
  • Consider risk rating and ALLL implications of COVID-19 related impact to member business loan portfolios.

Speaker

Speaker Image for John Miller
Shareholder, Doeren Mayhew

Related Products

Thumbnail for Hot Topics in Regulatory Compliance
Hot Topics in Regulatory Compliance
Regulatory compliance risk is increasing due to a myriad of factors, some obvious and others not so. We also see a concerted push for more intense compliance exams.  During this session, we explore what credit unions must understand and do in order to thrive in this environment…
Thumbnail for Cannabis Banking - Key Considerations
Cannabis Banking - Key Considerations
Cannabis Banking requires a great deal of preparation ranging from third party support to regulator acceptance.    This session will walk attendees through project preparation and a series of key considerations  to implement a safe and sound cannabis banking program…
Thumbnail for How to Analyze Loan Participation Opportunities in a New Normal
How to Analyze Loan Participation Opportunities in a New Normal
The economic uncertainty ushered in by the COVID-19 pandemic presents new challenges for credit unions, particularly as many prepare for potential impacts to bottom-line performance in 2021…

This site uses cookies to store information on your computer. Some are essential to make our site work, others help us improve, the user experience. By using the site, you consent to the placement of these cookies. Visit our Privacy Center to learn more.