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Current Matters and Common Questions Impacting the Call Report

The Call Report for 2022 is impacted by new and recent reporting requirements related to the adoption of the lease accounting standard, reporting brokered deposits, sweep accounts, and international remittance transfers.

OnDemand
Recorded Wednesday,
June 8th, 2022
Presented by Cynthia Dopjera
2h total length
$279.00 or 1 Token

Includes: 30 Days OnDemand Playback, Presenter Materials and Handouts

  • Accounting/Finance
  • Lending
  • Reporting
  • Commercial Lender
  • Consumer Lender/Retail Banker
  • Controller/Accountant
  • Credit Analyst
  • Internal Auditor
  • Loan Closer
  • Loan Operations Manager/Specialist
  • Senior Management

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The Call Report for 2022 is impacted by new and recent reporting requirements related to the adoption of the lease accounting standard, reporting brokered deposits, sweep accounts, and international remittance transfers.

Consideration of 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 is also impactful to future regulatory reporting.

Also, consideration of the FASB issued exposure draft related to the extended application of ASC Topic No 848 related to Reference Rate Reform will be discussed in this training.

Covered Topics

  • New and Recent Reporting Revisions for 2022 Call Reports
    • Elimination of the temporary increases in total assets measurement.
    • Key elements and new items for reporting related to CECL
    • A discussion on reporting TDRs
    • Reference Rate Reform matters
    • Reporting leases under ASC Topic No 842
    • Reporting HELOCs as closed-end in your 2022 reports
    • Reporting International Remittance Transfers
    • The changes related to the brokered deposit framework
    • Newly added items to Schedule RC-E on retail sweep accounts
  • Common questions and potential reporting errors
    • Realized and unrealized gains and losses on equity securities
    • Loan coding and reporting income on loans
    • Reporting multi-family loans in RC-C and RC-R
    • PPP reporting and risk weighting
    • Reporting unfunded commitments

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 preparation of the Call Report.


Cynthia Dopjera

Instructor Bio

Ms. Dopjera, a Certified Public Accountant, has 38 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, to include accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.

In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as Practice Leader for the Firm?s financial institutions practice covering community and regional institutions. The Firm?s services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.