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Accounting Issues and the Call Report - Advanced (CALL-A)


This two-day course is for those Call Report personnel (preparers, reviewers, analyzers etc.) who have a good background with banking transactions and accounting matters and how they affect the Call Report.


Specific topics covered include the following:


  • Asset Securitization

  • Business Combinations (Goodwill and Accounting for Impairment of Goodwill)

  • Typical and Unique Depository Institution Investments

  • Derivatives

  • Stock Options

  • ESOPs

  • Subchapter S Corporations

  • Subprime Lending

  • Negative Amortization

  • Troubled Debt Restructuring

  • Servicing, Securitization and Asset Sale Activities

  • Fiduciary and Related Services

  • Variable Interest Entities


It focuses on the definition, meaning and the accounting for often unique banking transactions, rather than the actual location of such transactions on the Call Report.  The course goes beyond the simple "geography" for items on the Call Report.


This is an excellent two-day course for more experienced personnel.


It is a natural follow-up to the Basic and Intermediate courses.


One-day coverage also is available.




Category: Banking Call Report