Concurrent Session (Onsite and Online)
BAN2419. Community Bank Financial Reporting Hot Topics
Join members of the AICPA's Depository Institutions Expert Panel (DIEP) for a discussion on key topics impacting community banks, including CECL reminders and observations, investment securities – transfers, sales and liquidity considerations, conditions affecting commercial real estate loan portfolios, a review of OREO accounting, and current events in the industry including credit risk transfers and transactions resulting in Day 1 gains – just to name a few. We will also cover any key developments from the regulators. Bring your questions – and we will answer as many as we can!
Learning Objectives:
- Apply the financial reporting developments for community banks
- Analyze reminders for community banks given the current market environment
- Analyze issues covered by the AICPA's Depository Institutions Expert Panel (DIEP)
Date/Time
–
CPE Credits
1.5
NASBA Field of Study
Accounting
Level
Intermediate
Prerequisites
3-4 years in the profession
Advanced Preparation
NONE