Financial reporting considerations: Evaluating accrued interest receivable on loan deferrals/modifications, Financial reporting considerations: Evaluating accrued interest receivable on loan deferrals/modifications

Evaluating accrued interest receivable on loan deferrals/modifications

Sydney Garmong, Sal Inserra, David Lawrence, JP Shelly, Mandi Simpson
10/6/2020
Your organization might be grappling with what, if any, steps you should take to evaluate the accrual status of loans deferred in response to the COVID-19 pandemic and to assess the collectability of related accrued interest receivable balances. Our report offers some observations to help you develop an approach to this evaluation.
Financial reporting considerations: Evaluating accrued interest receivable on loan deferrals/modifications, Financial reporting considerations: Evaluating accrued interest receivable on loan deferrals/modifications
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