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San Francisco Region Bankers' Forum:
Troubled Debt Restructure Teleconference

Tuesday, February 28, 2012
10:00 AM Pacific Time

On February 28, 2012, the FDIC's San Francisco Regional Office will host a teleconference on accounting for troubled debt restructures. Regional Accountant Robert Coleman will focus on specific issues related to the accounting for troubled debt restructure. When to recognize a TDR loan and how to measure impairment is critical to account properly for troubled debt restructured loans. In addition, when a TDR loan can be returned to accrual status and when a loan need no longer be reported as a TDR are critical to proper disclosure of troubled loans.

Bank officers, staff members and directors are welcome to attend. The teleconference is open to FDIC-supervised institutions in the San Francisco Region. Participants may call in from any location and are not required to be onsite at their institution.

Registration is closed for this event.

The agenda for this 90 minute event:

  • Opening Remarks
  • Recognizing a TDR (ASU 2011-02)
  • Measuring TDR impairment
  • Accrual/Non-accrual
  • Collateral Dependent?
  • Reporting: Once a TDR always a TDR?
  • Questions and Answers

Presentation Materials - PowerPoint

For more information or questions, send an e-mail to


Last Updated 02/27/2012

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