ALLL / TDR

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TDR

• Reviewing FAS 114 and Impaired Loans

• FASB sets preliminary CECL effective dates: 2019 for large banks; 2020 for others

• FASB now expects final CECL rule in 2016

• When can TDRs on non-accrual status be restored to accrual status?

• Webinar: TDR 101: “ALLL” About Troubled Debt Restructurings

• 6 Items to Know About Disclosure Reports

• 3 Key Attributes to Look for When Evaluating Reserve Calculations