Learn the differences between the two, including the new TLM tracking and disclosure requirements, qualified borrower circumstances, and more. Get the expert insight you need to evaluate, track, and report troubled loan modifications.

It was exciting news when the Accounting Standards Update No. 2022-02, Financial Instruments – Credit Losses (Topic 326) eliminated the accounting guidance for troubled debt restructurings (TDRs). However, we now must consider, evaluate, track, and report loan modifications for borrowers experiencing financial difficulty. What’s the difference you ask? This session will answer this question and provide the resources needed to evaluate future loan modifications. Bring your questions!