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2023 Mid-Year Call Report Update on Current Matters Webinar


The Call Report for 2023 is impacted by new and recent reporting requirements related to the FASB’s Accounting Standard Update (ASU) 2022-02 with impact to Accounting Standard Codification (ASC) Topic No 326 related to the elimination of Troubled Debt Restructuring recognition and measurement.

In addition, the adoption of CECL under ASU 2016-13 is also impactful to regulatory reporting within your Call Report.

What You’ll Learn

  • New and Recent Reporting Revisions for 2023 Call Reports
  • A discussion on reporting TDRs/Modified Loans
  • Re-visiting the common questions that arose from CECL implementation
  • Reference Rate Reform matters as the termination of LIBOR became effective on June 30, 2023.
  • Common questions and potential reporting errors
  • Realized and unrealized gains and losses on equity securities
  • Loan coding and reporting income on loans
  • Reporting multi-family loans in RC-C and RC-R
  • Reporting unfunded commitments and what does “unconditionally cancelable” really mean?

Who Should Attend

Anyone responsible for preparing, reviewing, auditing, or signing the Call Report will find the program valuable. The seminar is designed for more experienced preparers and reviewers interested in new reporting requirements and up-to-date rulings impacting the preparation of the Call Report.