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Mind the GAAP
Beginning of article
AN EXPERT TALKS FASB ACCOUNTING AND CRE LOAN WORKOUTS
Federal regulators issued in October 2009 a policy statement on commercial real estate loan workouts (FIL- 61-2009). This month's column answers questions on the potential accounting implications of CRE loan workouts following the policy statement, which is designed to guide financial institutions in prudently working with borrowers to restructure CRE loans while avoiding adverse loan classification during subsequent safety and soundness examinations.
The guidance addresses supervisory expectations for an institution's risk management elements for loan workout programs, loan workout arrangements, classification of …
