Financial Reporting Considerations for Financial Institutions in COVID-19

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With the end of the second quarter of 2020 in sight, financial institutions of all sizes are preparing their allowance for loan and lease losses (ALLL) or allowance for credit loss (ACL) estimates in a continually evolving COVID-19 environment. The economic disruption caused by the pandemic also has brought about other financial reporting issues for the quarter ended June 30, 2020.   

DHG's Will Neeriemer, Sarah Saunders and Ashley Ensley will discuss:

  • Understand how COVID-19 trends may impact the ALLL calculation,
  • Subsequent event considerations,
  • Troubled debt restructuring accounting guidance from regulators and impacts from the CARES Act,
  • Paycheck Protection Program loan accounting and
  • Goodwill and intangible asset impairment.

Join us to share ideas and turn this disruption into a time to emerge stronger.

CPE Information

CPE Credit: One hour of CPE (pending approval)

Delivery Format: Group Internet Based (each attendee must be logged in and answer the poll questions in order to receive CPE credit).

Prerequisites/Advanced Preparation: None

Course Level: Basic

Participants: Individuals in the financial services industry

Program Content: High level discussion on the financial reporting considerations in the second quarter for financial institutions.


This event is complimentary. Due to this program being offered free of charge, there will be no refunds issued. If you have any questions regarding administrative policies such as registration or cancellation, please contact


Please direct any CPE related questions to

Dixon Hughes Goodman LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through the web site:

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