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Recent Accounting Developments & Future Issues Webinar
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When: Archive only
2:00 - 3:30 p.m.
Where: In Your Credit Union
Contact: Leah Redding

Online registration is closed.
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A number of accounting updates continue to affect the credit union industry.  This webinar will cover the latest accounting and financial reporting matters impacting credit unions, including the accounting for the allowance for loan losses, other real estate owned, and nonaccrual loans.  In addition, with the increase in merger and acquisition activity, a portion of the webinar will cover the related purchase accounting complexities.  Finally, this program will look ahead at what FASB is currently working on, including the new expected loan loss reserve model and changes to accounting for leases. 


  • The latest updates on the FASB model known as Current Expected Credit Losses (CECL) which will require credit unions to forecast losses on loans and set aside appropriate reserves

  • Proposed changes to the accounting for leases as they will apply to a lessee and lessor

  • Purchase accounting as it relates to mergers and acquisitions

  • The updated COSO framework

  • Current accounting issues with other real estate and nonaccrual loans

  • The Private Company Council and its impact on credit unions



    • Useful website links and resources

    • Employee training log

    • Quiz you can administer to measure staff learning and a separate answer key

Attendance verification for CE credits provided upon request.


This informative session is beneficial for CFOs, controllers, financial analysts, loan officers, and accounting staff.

ABOUT THE PRESENTERS – Gary Smith & Al Nolte, Eide Bailly LLP

Gary Smith is a partner at Eide Bailly and the Director of the Financial Institution Services Group.  Gary has focused his career on providing assurance and consulting services to financial institutions.  Gary has 20+ years public accounting experience providing assurance and accounting to financial institutions.  His focus has been providing audits of large financial institutions, up to $10 billion in assets.  He also provides guidance on mergers and acquisitions.  Gary serves on the Community Bank Advisory Network (CBAN) Executive Committee and presents various financial institution topics at the local and national level.  He is a member of the American Institute of CPAs and the Arizona Society of CPAs.  In addition, Gary received the Arizona Business Magazine’s Center of Influence Award for being one of Arizona’s most influential and impacting Certified Public Accountants.

Al Nolte is a CPA and partner at Eide Bailly LLP.  He has over 13 years of public accounting and industry experience providing audit, accounting, and consulting services to more than 40 financial institutions ranging from $50 million in assets to over $6 billion.  Al has extensive experience in planning, performing, supervising, and reviewing financial statement audits, internal audits, loan review engagements, and agreed-upon procedures engagements.  He served as controller of a $250 million financial institution and two years as a finance manager at a FORTUNE 500 company. In addition, he presents topics for internal and external financial institution training programs and client seminars.  Al earned an MBA at Carlson School of Management at the University of Minnesota, Minneapolis and a Bachelor of Accountancy from the University of North Dakota, Grand Forks.


Educational Investment:

Asset Size Archive Only
Over $75 million


$25 - $75 million


Under $25 million


Education Scholarship

Scholarships are available for all KCUA education events. Scholarships pay 100% of registration fee for credit unions under $25M, 50% for credit unions between $25-$75M and 25% for credit unions over $75M.



Upon registration, you will receive an email confirmation that you can print for your records.