The Call Report for 2023 is impacted by new and recent reporting requirements related to the FASB’s Accounting Standard Update (ASU) 2022-02 with impact to Accounting Standard Codification (ASC) Topic No 326 related to the elimination of Troubled Debt Restructuring recognition and measurement.
In addition, the adoption of CECL under ASU 2016-13 is also impactful to regulatory reporting within your Call Report.
Who Should Attend
Anyone responsible for preparing, reviewing, auditing, or signing the Call Report will find the program valuable. The seminar is designed for more experienced preparers and reviewers interested in new reporting requirements and up-to-date rulings impacting the preparation of the Call Report.
Field of Study:Accounting
Prerequisites:Basic knowledge of a bank’s general ledger chart of accounts with a basic understanding of bank accounting. Familiarity with preparing a call report.
Advanced Preparation:No advanced preparation required.
Continuing Education Credit Information
2023 Mid-Year Call Report Update on Current Matters has been approved for 1.5 CPE credits. Credits are redeemable for Live attendance only.
OnCourse Learning is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Students can contact OnCourse Learning via email at email@example.com to lodge complaints or issues.