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Audio Conference Series:
Income Recognition: How Your Institution Can Boost Income Accruals for Troubled Loans Utilizing Little Known GAAP and Regulatory Accounting Requirements

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Date: Tuesday, July 7, 2009
Time:* 1:00 pm - 2:30 pm ET
Featured Speaker: Gary M. Deutsch
Duration: 90 Minutes
Location: Your office or conference room
Prerequisites: None
*Time reflects Daylight Saving Time
If your area does NOT observe Daylight Saving Time, the time will be one hour earlier.

Innovative ideas to help you maximize your institution’s income…

At a time when institutions are handling troubled debt restructurings and foreclosures, you may be missing out on valuable income opportunities that are buried in the paperwork and negotiations.  Some of these opportunities are based on little known GAAP guidance and others are based on regulatory interpretations of GAAP. 

Knowing when a troubled debt restructuring can return to accrual status early can enable an institution to book additional income.  Understanding when deferred fees and origination costs can be taken immediately into income can boost income on a loan that appeared to be in trouble. 

This 90-minute audio conference zeroes in these and other examples of GAAP and regulatory income recognition issues that could help to legitimately boost an institution’s income during these difficult times.  You’ll discover: 

  • What GAAP guidance allows for returning a troubled loan to accrual status and how this could improve income accruals
  • How to account for deferred fees and origination costs when a loan is being evaluated for troubled debt accounting
  • How to structure sales of OREO to maximize interest accruals
  • When to book a gain on a property moved to OREO
  • How to account for the sale of an OREO property that is part of a loan participation to maximize income
  • And much more!

The program includes a 30-minute Q&A session following the presentation.  Listen in and get the chance to ask your specific questions!

Registration Includes:

  • Admittance to the 90-minute call for as many people as you can fit in a room with a speakerphone
  • Access to the specially created presentation handouts (made available 48 hours in advance) which can be printed and used
  • Participation in a 30-minute live Q&A with the speaker following the presentation
  • Certificates of completion for all audio conference attendees

About Our Speaker

Gary M. Deutsch, CPA MBA CMA CBA CIA has worked extensively with financial institutions in audit, lending, financial, and operational areas. He has served in senior positions for regional banks as VP of Finance, Real Estate Loan Officer and Senior Audit Manager. Mr. Deutsch served as a consultant to financial institutions in strategic planning, profit improvement, financial management, and merger- and acquisition-related studies while working at KPMG. He was the CFO at a start-up bank, where he organized the accounting, finance, and investment functions to manage significant growth.

Mr. Deutsch is the President of BRT Publications LLC, a professional authoring company serving the financial industry. Some of his published works for AlexInformation include ALM Management Manual, Loan Procedures Manual, Practices and Procedures for Financial Institutions Risk Management, Bank Controller’s Manual, Internal Audit Procedures Handbook, and Risk-Based Audit for Financial Institutions.