Understanding TDRs and Nonaccrual Recognition

This month's module covers the topic of Troubled Debt Restructuring (TDR) and Nonaccrual Recognition.  Dues to the economic conditions of the past few years, debt modifications have become increasingly common.  Has your bank dealt with loan modifications?  If so, do you know how to identify a TDR?

Covered Topics

  • Highlights the process of identifying a TDR
  • Provides clarification on the FASB guidance
  • Determines accrual or nonaccrual status
  • Outlines an accounting process for TDRs
  • Privodes instruction on where TDRs show up in the Call report

Who Should Attend?

Anyone in the institution having compliance responsibilities - when you think about this, it could be just about anyone in the institution. This may include members of senior management, operations personnel, lending personnel, underwriters, customer service representatives, back-room personnel, and of course compliance officers, auditors, and attorneys, and anyone else in the institution that might benefit from this valuable information.

The biggest value of the series..."Ability to have someone explain in plain English what is going on." Christine G., Bank Fund Staff Federal Credit Union