Current Matters and Top Questions Surrounding the 2024 Call Report 2024 | OnCourse Learning | 11 January 2024 | Webinar

This 2-hour webinar will provide participants with insights into regulatory and accounting changes affecting the financial landscape, as well as proposed changes set to take effect in 2024. To ensure participants are well-informed and up-to-date, any newly emerging regulatory matters will be incorporated into the agenda, making this training as relevant as possible for the March 31, 2024, reporting period. Participants will receive handout materials to include a PDF version of the presentation and additional documentation required to support the topics covered in the webinar.

What You'll Learn:
• A recap on Credit Loss Accounting (CECL) under ASU 2016-13 (ASC Topic No 326) to include regulatory reporting matters
• Reporting Modified Loans under ASU 2022-02 and ASC Topic No 326 upon CECL adoption
• A discussion on Fair Value measures for equity securities with contractual restrictions under ASU 2022-03
• A look at Layering Method-Derivatives under ASU 2022-01
• A summary of Staff Accounting Bulletin No 121 on Crypto-Asset Safeguarding Obligations
• Reporting estimated uninsured deposits under FIL 54-2023 and FIL 37-2023
• A look at FIL 53-2023 and the proposed revisions for the March 2024 reporting period
• A look at how multi-family loans can be assigned a 50% risk weight within Schedule RC-R Part II
• Reporting mortgage lending activities
• Deciphering when a loan should be a fixed interest rate versus a variable interest rate in Schedule RC-C Memo Item 2
• When and where to report dividends declared in Schedule RI-A
• Reporting charge-offs and recoveries in Schedule RI-B

2024 Speakers

Andrea Lambert
Associate national bank examiner, Office of the Comptroller