This post discusses the changes made to troubled debt restructuring (TDR) accounting guidance, including the disclosure enhancements.
Read More...
Determining if a transfer is a sale or secured borrowing under ASC 860 is a source of trouble for banks! This post discusses the guidance.
Loan participations and syndications are different types of lending transactions with unique accounting and reporting issues.
Trade date versus settlement date. Which date should be used when accounting for investment securities? Let’s find out in today’s blog post.
Is there an accounting issue with ‘double counting’ for guarantees under ASC 460 and ASC 326? This post discusses guarantee accounting.
The post walks you through the accounting for repurchase agreements under U.S. GAAP (ASC 860) using a worked example.
Need cash? Have excess? Repurchase agreements may be the solution in both scenarios. This post discusses repos with an explanatory video.
ASC 326 is not prescriptive with a methodology to estimate current expected credit losses. Let’s take a look at some of the common methodologies.
Looking for U.S. GAAP training for banks? Don’t settle for generic U.S. GAAP training. Online bank CPE courses and bank training program now available!
ASC 815 permits three hedge types that qualify for special hedge accounting treatment. In this post we will look at fair value and cash flow hedges.
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
