Event Calendar

Wednesday, May 1, 2019

Troubled Debt Restructuring: Identifying & Accounting for Impaired Loans

Start Date: 5/1/2019 1:00 PM MDT
End Date: 11/1/2019 2:30 PM MDT

Organization Name: Independent Bankers of Colorado

Tara F. Hunter
Phone: 303-832-2000

Troubled Debt Restructuring: Identifying & Accounting for Impaired Loans
1:00 pm – 2:30 pm MT

This webinar will address troubled debt restructuring (TDR) accounting, including regulatory guidance that offers instructions that allow moving TDRs from the impaired loan portion of the allowance for loan and lease losses (ALLL) to the general reserve. It will also cover the potential changes in impairment calculations for TDRs over the life of the loans.


  • Accounting for TDR progression from initial designation through removal from TDR listing
  • Proper methods for measuring TDR impairment
  • Financial statement disclosures related to TDRs
  • Policy and procedure modifications to remove TDR designation
    • Example TDR checklist
    • Sample policy modification language
    • Employee training log
    • NEW: Interactive Quiz to measure staff learning

This informative session is best suited for executive management, accounting staff, and lending personnel who deal with TDR designation, monitoring, and financial reporting.

Continuing Education: Attendance verification for CE credits upon request.


Commercial Loan Annual Credit Review
Thursday, October 24, 2019

NOTE:  All materials are subject to copyright. Transmission, retransmission, or republishing of any webinar to other institutions or those not employed by your financial institution is prohibited. Print materials may be copied for eligible participants only.


Todd A. Sprang 
CliftonLarsonAllen LLP
Todd Sprang is one of CliftonLarsonAllen’s leaders of services provided to financial institutions. He has more than eleven years of upper management and principal-level experience performing audit and consulting services for the financial services industry. Todd has extensive experience assisting with initial FDICIA and SOX compliance as well as satisfaction of the audit and compliance requirements of non-supervised and supervised mortgagees. Todd has also performed many non-audit engagements including providing merger and acquisition assistance, developing and performing risk assessments, and leading co-sourced and outsourced risk-based internal audit engagements.
Todd holds a Bachelor’s in accounting and marketing from the University of Wisconsin-Madison. He is a member of the AICPA Depository Institutions Expert Panel and the Illinois Certified Public Accountants Society.