Agenda

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

Designed for bankers seeking to learn more about the accounting requirements required under U.S. GAAP for significant balance sheet and income statement items reflected on bank financial statements. In addition, the concept behind audit assertions, internal controls over financial reporting, transactions with holding companies and preparing consolidating statements will be covered. All topics will be specific to the activities of a financial institution.

Topics

What You'll Learn

• An overview of the Accounting Standards Codification (ASC), the concept of Generally Accepted Accounting Principles in the United States (U.S. GAAP) and the role of the Financial Accounting Standards Board (FASB).
• An overview of the implementation timelines for new accounting standards impacting the industry, as applicable.
• An introduction to the concept of audit assertions that are applied to the audit of a financial institution’s financial statements.
• The concept of “internal controls over financial reporting” and the meaning of “lines of defense” in internal controls.
• An overview of risks vs controls and a sample Risk & Control Matrix.
• Specific discussions and accounting examples for transactions and activities related to:
• Deferred tax accounting and accruing for tax expenses.
• Accounting and reporting credit losses under CECL.
• Problem loan accounting.
• Modified loans under current U.S. GAAP.
• Accounting for foreclosed real estate.
• Accounting for equity securities.
• Accounting for debt securities and the required accounting treatment for premiums paid on callable debt securities.
• Accounting for lease contracts from the lessee position.
• The assumptions required to account for stock options.
• The concepts behind accounting for a business combination.
• The process for creating consolidated financial statements to include sample transactions with a bank’s holding company.
• Exhibits illustrating a sample consolidating schedule and the concept of distributing vs non-distributing transfers up to the holding company will be provided.
• A sample reconciliation of book net income to taxable income will be provided as part of the deferred tax discussion.
• Illustrations on booking, amortizing, and the tax effects on goodwill and core deposit intangibles resulting from a business combination will be provided.

   

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 - $299.00

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

Available Upgrades

• 12 Months OnDemand Playback - $120.00 Per Person
• 12 Months OnDemand Playback + Digital Download - $150.00 Per Person
• Additional Live Access - $125.00 Per Person

**100% surcharge applied to non-members.

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