Agenda

March 4, 2026
2:30 pm - 4:30 pm EST

Bank Accounting: Beyond the Basics - Part 1

March 11, 2026
2:30 pm - 4:30 pm EST

Bank Accounting: Beyond the Basics - Part 2

March 18, 2026
2:30 pm - 4:30 pm EST

Bank Accounting: Beyond the Basics - Part 3

March 25, 2026
11:00 am - 1:00 pm EST

Bank Accounting: Beyond the Basics - Part 4

April 1, 2026
11:00 am - 1:00 pm EST

Bank Accounting: Beyond the Basics - Part 5

Topics

What You'll Learn

Each webinar in the series will cover specific topics relative to the subject matter.

March 4, 2026:

• The first part of the series will provide the participant with an understanding of the Accounting Standards Codification and the Financial Accounting Standards Board (FASB) along with an overview of selected new accounting standards and the associated implementation timelines. A discussion on the concept of Audit Assertions that apply to major categories of a bank’s assets, liabilities and equity will be presented. In addition, this webinar will discuss the concept of “internal controls over financial reporting” and the 4 “Lines of Defense” within a financial institution.

March 11, 2026:

• The second part of the series will focus on the loan portfolio and accounting for credit losses on all financial instruments and off-balance-sheet credit exposures as required under ASC Topic 326 (CECL). Accounting for problem loans will be covered to include non-accrual activities and the updated requirements for reporting modified loans under ASC Topic 326.

March 18, 2026:

• The third part of the series will focus on accounting for Other Real Estate Owned (OREO), accounting for equity securities, debt securities and the proper accounting for premiums paid on callable debt securities, with an example on applying a Modified Retrospective approach as required with the adoption of new accounting standards. Also, proper accounting and reporting of other-than-temporary-impairments (OTTI) on investment securities under ASC Topic No. 326 (CECL) will be discussed.

March 25, 2026:

• The fourth part of the series will focus on accounting for deferred taxes and accruing for current income tax expense. The concepts behind accounting for stock option plans will also be discussed.

April 1, 2026:

• The fifth part of the series will focus on the U.S GAAP requirements for accounting for a business combination, lease accounting, transactions with a holding company, and the basic components in preparing a set of consolidated financial statements.

Speaker(s)

Cynthia Dopjera
Certified Public Accountant

Ms. Dopjera, a Certified Public Accountant, has 40 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, including accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.

In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as practice leader for the firm's financial institutions practice covering community and regional institutions. The firm's services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.

Fees

Live Webinar - $1,299.00

• Live Access
• 30 Days OnDemand Playback
• Presenter Materials and Handouts

Available Upgrades

• 12 Months OnDemand Playback - $440.00 Per Person
• 12 Months OnDemand Playback + Digital Download - $630.00 Per Person
• Additional Live Access - $625.00 Per Person

**100% surcharge applied to non-members.

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