The best ideas on important challenges in financial reporting and risk management

Bank accountants, risk managers, A/L officers, CPAs, attorneys, consultants, and academics write for Bank Accounting & Finance.

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The magazine for bank accounting and financial officers

Bank Accounting & Finance helps financial institutions implement financial reporting requirements, measure and manage risk, and keep up with the latest regulatory requirements.

Readers are CFOs, treasurers, controllers, accountants, auditors, cashiers, and financial VPs.

August 2010 issueBank Accounting & Finance February 2010

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Loss-Sharing Agreements: Bid Process and Accounting Examples

By Assan Jallow
The FDIC prefers to transfer most assets to the acquirer.

Update on Consolidation of Variable Interest Entities

By Thomas A. Gavin
The accounting concept of control has had to respond to evolving economic facts and circumstances as expressed in financial and other organizational contractual arrangements.

Does Year-End Portfolio Restructuring by Community Banks Boost Shareholder Returns? An Event Study

By John S. Walker and Henry F. Check, Jr.
Buy-and-hold shareholders did not realize a sustained benefit as a result of the portfolio restructuring.

Financial Regulations and Risk Sensitivities of Mortgage Rates

By Ling T. He

Over a 34-year period, mortgage rates are very sensitive to inflation and default risk factors, as well as two real estate factors: new home sales and housing permits.

Banking Strategies

Beyond Turbulent Times: Transforming Banking Business Models

By Carl Carande and Anthony Anzevino
While the outlook remains challenging for financial services companies, there is increased emphasis on transforming business models to align with evolving strategies, capitalize on opportunities, attain profitable and sustainable growth and manage the cost structure.

SEC Update

SEC Proposes Rules to Better Track Market Trades, Monitor Market Activity and Prevent Market Disruptions

By I. Hilmi Elifoglu, Adrian P. Fitzsimons and Gerard A. Lange
To address concerns about the impact of automated trading, the SEC proposed to establish a large trader reporting system and measures to protect investors in options markets.

Data Points

Valuation of Residential Collateral: A Second Look

By Mike Arnold and Bruce Campbell
An alternative to market-based valuation could help to moderate the housing industry’s boom-bust cycle.