Jim Warren

In-Depth: Recent Accounting Standard Update Clarifies and Adds Guidance to Troubled Debt Restructurings

Fall 2011 | Central Banker

Although some believe the changes could lead to more loans reported as troubled debt restructurings, the update’s purpose is to explain and expand on previous guidance.

In-Depth: Debt Restructuring—Is It a Simple Refinancing or Troubled Debt Restructuring?

Winter 2009 | Central Banker

Determination measurements include impairment, discounted cash flow and interest income recognition