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Accounting News: Accounting for Troubled Debt …

of TDRs. The Financial Accounting Standards Board’s (FASB) Accounting Standards Codification (ASC) Topic 310 provides the basis for identifying TDRs and treating TDRs as impaired loans when estimating allocations to the allowance for loan and lease losses (ALLL).3 In this regard, ASC Accounting News: Troubled Debt Restructurings

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