ALEXANDRIA, Va. (1/5/11)--The definition of troubled debt restructured (TDR) loans, as well as what constitutes financial difficulty and how impairment measurement works when dealing with these loans, will be among the items on the agenda during a Jan. 6 National Credit Union Administration (NCUA) webinar. The webinar, which will take place at 2 p.m. ET, will be moderated by Board Member Gigi Hyland and will feature input from auditing firm Crowe Horwath LLP. The webinar, which is interactive and will feature a question and answer session, will facilitate credit union understanding of U.S. generally accepted accounting principles in relation to troubled debt restructurings, the NCUA said. TDR loans, which have very specific accounting and reporting requirements, sometimes occur as a result of loan modifications. The financial statement notes and call report data associated with TDRs are also unique. To register for the NCUA webinar, use the resource link.