Current Matters & Questions Impacting the Call Report (Web)

July 14, 2022

Member Fee (Live or Recording):  $165 per connection 
Non-Member Fee (Live or Recording):  $265 per connection 

The Call Report for 2022 is impacted by new and recent reporting requirements related to the adoption of the lease accounting standard, reporting brokered deposits, sweep accounts, and international remittance transfers.

Consideration of the FASB’s Accounting Standard Update (ASU) 2022-02 with impact to Accounting Standard Codification (ASC) Topic No 326 related to the elimination of Troubled Debt Restructuring recognition and measurement is also impactful to future regulatory reporting.

Also, consideration of the FASB issued exposure draft related to the extended application of ASC Topic No 848 related to Reference Rate Reform will be discussed in this training.

Topics include: 

  • New and Recent Reporting Revisions for 2022 Call Reports
    • A discussion on reporting TDRs
    • Reference Rate Reform matters
    • Reporting leases under ASC Topic No 842
    • Reporting HELOCs as closed-end in your 2022 reports
    • Reporting International Remittance Transfers
    • The changes related to the brokered deposit framework
    • Schedule RC-E on reporting sweep accounts
  • Common questions and potential reporting errors
    • Realized and unrealized gains and losses on equity securities
    • Loan coding and reporting income on loans
    • Reporting multi-family loans in RC-C and RC-R
    • PPP reporting and risk weighting
    • Reporting unfunded commitments

Anyone responsible for preparing, reviewing, auditing, or signing the Call Report will find the program valuable. The seminar is designed for more experienced preparers and reviewers interested in new reporting requirements and up-to-date rulings impacting preparation of the Call Report.

Cynthia Dopjeraa Certified Public Accountant, has 38 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, to include accounting, internal audit, Call Report preparation and review while working for community as well as regional banks. In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as Practice Leader for the Firm’s financial institutions practice covering community and regional institutions. The Firm’s services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes -Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.

7/14/2022 10:00 AM - 11:30 AM

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