Agenda

May 13, 2026
11:00 am - 1:00 pm EST

Designed for bankers seeking to gain an understanding of accounting for more complex bank transactions as required under U.S. GAAP. 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).

Specific discussions and accounting examples for transactions and activities related to: 

• The implementation requirements and effective dates for new accounting standard updates
• Modified loan accounting 
• Accounting for acquired loans
• Accounting for loan fees and costs 
• Accounting for loans held for sale o Accounting for foreclosed real estate 
• Deferred tax accounting and accruing for tax expenses o Accounting for equity securities o Accounting for debt securities, to include credit loss accounting under CECL, and the required accounting treatment for premiums paid on callable debt securities 
• Accounting for lease contracts from the lessee position 
• Accounting for contingencies 
• The assumptions required to account for stock based compensation o Accounting for certain life insurance agreements 
• The concepts behind accounting for a business combination 
• A sample reconciliation of book net income to taxable income will be provided. 
• Illustrations on booking, amortizing, and the tax effects on goodwill and core deposit intangibles resulting from a business combination will be provided.

Speaker(s)

Cynthis 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.

Association Contact