Start Date: 1/9/2024 9:00 AM MST
End Date: 1/9/2024 10:30 AM MST
Given the ever-changing accounting and regulatory landscape, it is imperative that Call Report preparers and reviewers stay current with changes to the reporting forms and instructions. The agencies continue to issue proposed and finalized changes that will impact all Call Report filers in 2024 and beyond.
This session will highlight 2024 Call Report changes, in particular new guidance related to reporting loan modifications for borrowers experiencing financial difficulty, which has replaced TDR loan reporting. Results of the 2023 statutorily mandated full review of Call Reports will be addressed. The session will also cover recent changes to the Call Report instructions, as well as commonly misreported items, including reporting an institution’s loans, deposits, and regulatory capital.