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

Learn specifics and receive practical recommendations related to supporting your OREO valuations.


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

This is a re-broadcast of our 10/3/14 session


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. Mark has more than 27 years’ experience in banking and the financial services industry in the lending and credit administration functions. He has worked for Pattillo, Brown & Hill for 12 years, where he has performed financial statement audits, internal audits, compliance examinations, 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 $560.00


Online: Visit the CBA Webinar Catalog

Mail: Click here and mail completed form with check payable to ConferenceEdge to: (Mail at least 10 days prior to event)

1516 Xavier St., Ste 500, Denver, CO 80204

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.