Deloitte
Accounting Research Tool
...
Chapter 4 — Measurement of Expected Credit Losses

Chapter 4 — Measurement of Expected Credit Losses

Chapter 4 — Measurement of Expected Credit Losses

4.7 Considerations Related to TDRs Under ASC 326 Before the Adoption of ASU 2022-02
4.7.1 Measuring Credit Losses on a TDR
4.7.2 Measurement Approaches for TDRs
4.7.3 TDR as a New Loan
4.7.4 Reasonable Expectation of Executing a TDR