Webinars

COVID-19 loan modifications: what are the critical accounting and reporting considerations?

Banks and other lenders have responded to the economic situation with strong measures to assist borrowers. Both regulators and Congress have encouraged these activities, including clarifying interpretation of existing guidance and clearly defining loan modification activities as not being Troubled Debt Restructurings for a specified period. While these actions relieve certain current operational challenges, near-term and long-term accounting and reporting complexities remain to be addressed.

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