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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

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