Newsletter

2009

 

Fall 2009

S&R Perspectives cover

Read about the latest trends in the financial industry in the fourth issue of S&R Perspectives. This edition also reports on emerging risks in portable device security and recent efforts and tools to fight fraud.

In This Issue

Troubled Debt Restructurings on the Rise

Current economic conditions have contributed to an increase in some financial institutions restructuring and renegotiating loans. To properly convey an institution’s credit risk profile in its financial statements and call reports, bankers must ensure that restructurings falling under Troubled Debt Restructuring (TDR) guidance are properly identified and accounted for in accordance with generally accepted accounting principles (GAAP).

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