Oct 21, 2025 to Oct 31, 2025
Designed for bankers seeking to gain an understanding of accounting for more complex bank transactions as required under U.S. GAAP. All topics will be specific to the activities of a financial institution.
October 21, 2025
2:30pm - 4:30pm EST
The first part of the series will overview the Accounting Standards Codification and the role of the Financial Accounting Standards Board (FASB). The implementation requirements and dates of new account standard updates will be provided. Part 1 will also dive into certain accounting requirements for credit losses under CECL, accounting for non-accrual loans, modified loans, acquired loans, loans held for sale, and loan fees and costs.
October 28, 2025
11:00am - 1:00pm
The second part of this series will focus on accounting for deferred taxes and accruing current tax expense/benefit. Additional tax matters involving holding companies, windfall tax benefits and business combination tax impacts will also be discussed. Any impact from the 2025 One Big Beautiful Bill will also be discussed.
October 30, 2025
11:00am - 1:00pm
The third part of the series will focus on accounting for Other Real Estate Owned (OREO), lease accounting and accounting for contingencies. In addition, this part will look at accounting for debt and equity securities to include the accounting requirements for impairment and credit losses under CECL. An example of the application of a modified retrospective approach to adopting new accounting standards will also be presented.
October 31, 2025
11:00am - 1:00pm
The fourth part of the series will focus on the concepts behind accounting for stock option plans, the accounting for exercise of stock options, and other stock based compensation. Examples of certain life insurance transactions will also be presented. In addition, business combination accounting will be discussed.
What You'll Learn
Cynthia Dopjera
Harper & Pearson Company
Ms. Dopjera, a Certified Public Accountant, has 40 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, including accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.
In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as practice leader for the firm's financial institutions practice covering community and regional institutions. The firm's services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.
Who Should Attend?
The course is designed for those who understand the basis of bank accounting and desire to have a deeper understanding of the accounting for more complex activities that routinely impact a financial institution’s financial statements.
Field of Study:Accounting
Skill level:Basic
Prerequisites:None
Advanced Preparation:None
Live Webinar - $1,129.00
Available Upgrades
**100% surcharge applied to non-members.
Katie Yates
Education Coordinator
o: 317-387-9380
d: 317-333-7162
kyates@indiana.bank