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Debt Restructuring

The archived version of a troubled debt restructurings (“TDRs”) webinar hosted by National Credit Union Administration (NCUA) Board Member Gigi Hyland on Thursday, January 6, 2011 is now available. The webinar entitled “Troubled Debt Restructurings: What are they & How Does the Accounting Work?” draws from the diverse expertise of Crowe Horwath presenters Dave Lawrence and Sydney Garmong and facilitates credit unions’ understanding of US GAAP in relation to TDRs. In the current economic environment, credit unions have worked with their members to modify loans. If certain conditions are present, there are unique financial reporting implications to credit union modification decisions. The Crowe Horwath presenters will help us understand some of the TDR reporting challenges.

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