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FDIC New York Region Regulatory Teleconference:
Troubled Debt Restructuring
Thursday, September 29, 2011
The 90 minute session discussed outstanding guidance on troubled debt restructurings including the recently issued Accounting Standards Update (ASU) No. 2011-02, “A Creditor’s Determination of Whether a Restructuring Is a Troubled Debt Restructuring.”
Particular emphasis focused on measuring impairment, nonaccrual status, and call report treatment. Identifying what constitutes a troubled debt restructuring from a non troubled modification was also addressed.
For more information, call George Small at (917) 320-2750 or e-mail him at email@example.com
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