This 90-minute webinar will include a discussion of regulatory and accounting changes proposed to impact 2025. As new regulatory matters arise, they will be added to the agenda in order to provide participants with the most current training applicable.What You'll Learn:

• ASU 2020-04: Reference Rate Reform
  
• A discussion on Fair Value measures for equity securities with contractual restrictions under ASU 2022-03
  
• 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
  
• FIL 68-2023 and the proposed changes to Nondepository Financial Institutions, Reporting on Guaranteed Structured Financial Products, and long-term debt
  
• FIL 3-2024 and the proposed changes to the regulatory capital requirements for large banking institutions
  
• Reporting loan modifications to borrowers experiencing financial difficulties
  
• The proper reporting of overdrafts in Schedule RC-C
  
• Reporting mortgage lending activities
  
• Transactions that could trigger a change in filing status
  
• Appropriately reflecting adjustments between the ACL for loans and the ACL for Unfunded Commitments
  
• Advantages of opting into the Community Bank Leverage Ratio framework
  
• Reporting extensions of credit to insiders