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Federal Deposit
Insurance Corporation

Each depositor insured to at least $250,000 per insured bank

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FDIC New York Region Regulatory Teleconference:
Troubled Debt Restructuring

Thursday, September 29, 2011
2:00 p.m. Eastern Standard Time

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.

PowerPoint Slides: Troubled Debt Restructurings and Related Issues (PowerPoint Help)
Printable: Troubled Debt Restructurings and Related Issues - PDF (PDF Help)
Transcript - PDF

For more information, call George Small at (917) 320-2750 or e-mail him at


Last Updated 11/30/2011

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