GAAP-Update on New Accounting Principles and How They Impact Your Borrowers' Financials

Overview 

Accounting standards continue to evolve, and changes to Generally Accepted Accounting Principles (GAAP) can significantly affect how borrowers report revenue, expenses, assets, liabilities, leases, and other key financial information. These updates may influence financial ratios, profitability, cash flow, debt covenants, and ultimately a borrower's perceived creditworthiness.

This practical webinar provides lenders, credit professionals, financial analysts, and risk managers with a comprehensive overview of recent GAAP updates and their impact on borrower financial statements. Participants will learn how new accounting standards affect financial reporting, understand the implications for credit analysis, and adjust their lending decisions accordingly.

Why You Should Attend

Financial statements are the foundation of every credit decision—but accounting rule changes can alter how a borrower's financial condition appears without changing the underlying economics of the business. Understanding these changes is essential for accurate credit analysis, loan structuring, covenant monitoring, and portfolio risk management.

This webinar will help you distinguish between accounting changes and actual business performance, allowing you to make more informed lending and credit decisions.

By attending, you will learn how to:

• Understand recent GAAP updates affecting financial reporting

• Identify how accounting changes impact borrower financial statements

• Evaluate the effects on key financial ratios and loan covenants

• Improve credit analysis and repayment assessments

• Recognize accounting-driven changes versus operational performance

• Strengthen underwriting and portfolio management decisions

Who Will Benefit

This webinar is ideal for:

• Commercial Lenders

• Credit Analysts

• Loan Officers

• Underwriters

• Bank Examiners

• Risk Management Professionals

• Financial Analysts

• CFOs and Finance Leaders

• Controllers and Accounting Managers

• Internal Auditors

• Compliance Professionals

• Treasury Professionals

• Anyone responsible for evaluating borrower financial statements or making lending decisions

Areas Covered in the Session

• Overview of Recent GAAP Updates and New Accounting Standards

• Revenue Recognition and Its Impact on Financial Reporting

• Lease Accounting Changes and Their Effect on Balance Sheets

• Changes Affecting Assets, Liabilities, and Equity

• Understanding the Impact on Financial Ratios and Debt Covenants

• Evaluating Cash Flow, Profitability, and Repayment Capacity Under New GAAP

• Identifying Accounting Changes vs. True Business Performance

• Credit Analysis Adjustments for GAAP Reporting Changes

• Best Practices for Underwriting and Financial Statement Analysis

• Real-World Borrower Case Studies and Practical Examples