BAN2114. Federal Banking Agencies: A Fireside Chat with the Chief Accountants

The fireside chat is back! The chief accountants will share current perspectives from the agencies on a variety of financial reporting topics and policy developments. Hear the lasted thinking on the allowance, for both ALLL and ACL, including implementation of the CECL model, TDRs, as well as the agencies’ continuing pandemic responses, reference rate reform (LIBOR transition), ESG and climate change and other financial reporting observations.

Learning Objectives:

• Evaluate the regulatory financial reporting developments
• Evaluate the supervisory policy developments
• Analyze the perspectives on the implementation of accounting standards, including CECL