BAN2133. Fireside Chat: Regulatory Perspectives Heading Into Year-End

With the third quarter in the rearview mirror, what should be top of mind heading into the fourth quarter and beyond? The FDIC, Federal Reserve and OCC chief accountants will provide the latest perspectives from the agencies on recent accounting developments affecting regulated institutions. Topics include the allowance (both ALLL and ACL), standard setting activities, digital assets, call report updates, ESG, LIBOR cessation, and other financial reporting observations.

Learning Objectives:

• Analyze and apply supervisory policy developments
• Evaluate financial and call reporting considerations for year-end