Accounting for Other Real Estate Owned (OREO)
This series provides the information needed to comply with current accounting requirements and prepare for the changes on the horizon.

Accounting for OREO can sometimes be confusing. Learn what constitutes OREO, how we record it on our bank’s books, how we account for it while we own it and how we account for it when we dispose of it.

This webinar pairs with Accounting for Allowance of Loan & Lease Losses (ALLL) on December 13.


Information Applicable To All U.S. Banks:

Proper Accounting Treatment under GAAP During:

  • Initial Acquisition
  • ASU reclassification of residential real estate upon foreclosure
  • Establishing the initial carrying value
  • Gain and loss treatment
  • Holding period
  • Subsequent expenditures
  • Capital improvements
  • Subsequent impairment
  • Disposition
  • Gain and loss treatment
  • Seller financed transactions
  • Practical applications
  • 15 fact based examples or question and answer scenarios adapted from the OCCs most recent Accounting Advisory Series

Practical Information Specific to Nationally Chartered Banks:

  • OREO defined
  • Allowable acquisition methods
  • Appraisal requirements
  • Allowable expenditures
  • Holding period requirements
  • Disposition methods and requirements


CEO’s, CFO’s, controllers, auditors, accountants, senior lenders and loan review personnel.


Mark Harren, CPA,is a Financial Institution Audit Partner for Pattillo, Brown & Hill, LLP with more than 27 years’ experience working for financial institutions in the lending and credit administration functions.  He has worked for PB&H for 13 years, where he has performed financial statement audits, internal audits, compliance examinations, fair lending audits and loan review services for more than 40 institutions.

Credit Information

Institute of Certified Bankers: Visit http://www.icbmembers.org/login.aspx for instructions regarding self-reporting. Estimated credits: 2 hours/session


Live Webinar:

Member price: $275.00 | Non member price $550.00

On-Demand Webinar

Member price: $295.00 | Non member price $590.00


Online: Visit the CBA Webinar Catalog

Phone: Call ConferenceEdge at (877) 988-7526 (credit card payments only)

Please Note:

  • Preferred Payment Method: Online
  • Please register online or by phone when paying with a credit card
  • Payment Must Accompany Registration – Invoices are Not Provided

Register online up to day of event. Earlier registration allows time to check your computer for an optimal experience.