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The focus of this publication is on accounting for troubled debt restructurings (TDRs) from the perspective of the creditor. It provides a summary of the financial reporting implications associated with TDRs and some key considerations for understanding and applying the ins and outs of accounting for TDRs.
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Organizations face increasing complexity in meeting their financial reporting requirements as regulations, accounting standards and business needs continue to evolve. Changes stemming from market events, such as mergers and acquisitions, can heighten reporting challenges for organizations. Drawing from our extensive professional and technical resources, we provide a variety of services to assist organizations with their financial reporting requirements, including: applying and implementing new or existing accounting standards or reporting requirements, converting financial information from one set of accounting standards to another and assisting with the preparation of financial statements and regulatory filings.
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