BAN2225. Community Bank Financial Reporting Hot Topics

Join members of the AICPA's Depository Institutions Expert Panel (DIEP) for a discussion for key topics impacting community banks, including allowances, both ACL and ALLL, loan modifications and TDRS, refresher on Available for Sale securities, and standards effective for this year-end – just to name a few. We will also cover key developments from the SEC and PCAOB. Bring your questions – and we will answer as many as we can!

Learning Objectives:

• Apply the financial reporting developments for community banks
• Analyze forthcoming changes for community banks from SEC & PCAOB
• Assess issues being discussed by the AICPA's Depository Institutions Expert Panel (DIEP)