Understanding TDRs and Nonaccrual Recognition

This month's module covers the topic of Troubled Debt Restructuring (TDR) and Nonaccrual Recognition.  Dues to the economic conditions of the past few years, debt modifications have become increasingly common.  Has your bank dealt with loan modifications?  If so, do you know how to identify a TDR?

Covered Topics

  • Highlights the process of identifying a TDR
  • Provides clarification on the FASB guidance
  • Determines accrual or nonaccrual status
  • Outlines an accounting process for TDRs
  • Privodes instruction on where TDRs show up in the Call report
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