“Troubled Debt Restructurings: Accounting and Disclosures”
Join Plante Moran Audit Partner Chris Ritter as he presents this session focusing on the latest accounting issues and disclosure requirements relating to troubled debt restructurings (TDRs). Practical advice, guidance and examples will be shared pertaining to impairment calculations and effect on the allowance for loan losses, interim reporting issues and the accumulation of TDR data, and year-end reporting issues and the effects of current regulatory guidance.
“A Practical Approach to ERM”
Join Plante Moran Audit Partner Michael Stearns for this session on enterprise risk management (ERM). The underlying premise of ERM is that every entity exists to provide value for its stakeholders. All entities face uncertainty, and the challenge for management is to determine how much uncertainty to accept as it strives to grow stakeholder value. Uncertainty presents both risk and opportunity, with the potential to erode or enhance value. Enterprise risk management enables management to effectively deal with uncertainty and associated risk and opportunity, enhancing the capacity to build value.