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1
https://en.wikipedia.org/wiki/Troubled_debt_restructuring
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27
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https://www.law.cornell.edu/cfr/text/12/appendix-B_to_part_741
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41
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https://www.grfcpa.com/media/AA_July_August.pdf
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50
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51
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52
https://www.michigan.gov/-/media/Project/Websites/difs/OCU/Exam_Manual/10360_Workout_Loans.pdf?rev=54713beb80444cbe99a6df00b6f57ece
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53
https://www.researchgate.net/publication/264992526_Accounting_for_Troubled_Debt_Restructurings_by_Debtors_De-leveraging_During_Turbulent_Times
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54
https://www.cfodive.com/news/fasb-update-nixes-separate-accounting-troubled-debt-restructurings/621442/
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https://www.grantthornton.com/insights/articles/audit/2022/snapshot/april/fasb-eliminates-tdr-accounting-for-lenders-while-enhancing-disclosures
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https://www.iasplus.com/en/publications/us/heads-up/2022/issue-5
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https://www.abi.org/abi-journal/setting-financial-covenants-in-troubled-debt-situations
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https://www.fca.gov/template-fca/bank/COVIDInfoMemoSupplementTDR.pdf
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https://www.cuinsight.com/business-loans-troubled-debt-restructuring.html
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http://www.mcul.org/files/mcul/1/file/Education-and-Networking/2016%20Events/Lending%20and%20Marketing%20Handouts/Dan%20Mahalak%20-%20Troubled%20Debt%20Restructuring.pdf
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https://bankpolicies.com/product/troubled-debt-restructuring-and-loan-workout-policy/
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https://www.ffiec.gov/guidance/cre103009.docx
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https://www.aamcompany.com/wp-content/uploads/2020/04/Covid_Accounting-1.pdf
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https://www.nd.gov/dfi/news/regulators-address-troubled-debt-restructurings-and-reporting-amid-covid-19
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https://www.studysmarter.us/textbooks/business-studies/intermediate-accounting-kieso-16th/long-term-liabilities/14-26q-what-are-the-general-rules-for-measuring-gain-or-loss/
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https://www.cohencpa.com/knowledge-center/insights/february-2021/fasb-issues-guidance-on-debt-modifications-and-restructurings-to-help-distressed-borrowers
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https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=3164&context=wcpa
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https://www.appraisalinstitute.org/FASBGuidanceonTroubledDebtRestructuringMayMeanWorkforAppraisers/
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https://www.natlawreview.com/article/troubled-debt-restructuring-phase-3-stimulus-bill
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https://pecunica.com/term/distressed-debt-restructuring/
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https://www.forvis.com/sites/default/files/2020-11/TDR-Relief-and-Credit-Impairment-Assessment.pdf
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https://econpapers.repec.org/RePEc:eee:jfinec:v:118:y:2015:i:1:p:192-210
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https://www.bnncpa.com/blog/bnn-banking-alert-is-it-a-troubled-debt-restructuring/
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https://culct.memberclicks.net/assets/docs/Troubled%20Debt%20Retructuring%20Policy.doc
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https://www.ssctech.com/blog/is-it-a-tdr-how-to-analyze-the-coming-wave-of-modifications-1
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https://www.goodwinlaw.com/publications/2013/10/20131029/29_02
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