Summer 2010

S&R Perspectives cover

This edition features an update on troubled debt restructurings, information on the discount window, an excerpt from an outreach event on the financing needs of small businesses and a story about how the federal government prosecuted a case on terrorism funding.

In This Issue

Troubled Debt Restructurings – Increased Examiner Focus, GAAP Updates and Frequently Asked Questions

This article is part of an ongoing series on Troubled Debt Restructurings, and is a continuation of a fall 2009 article, "Troubled Debt Restructurings on the Rise," which discussed the accounting guidance related to TDR identification. The article provides an update on recent changes to generally accepted accounting principles (GAAP) that impact TDR identification and highlights some frequently asked questions examiners typically encounter, which will be continued in the fall edition of S&R Perspectives.

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