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.

December 2010 issueBank Accounting & Finance February 2010

Systemic Regulation of Large Bank Holding Companies Under the Dodd-Frank Act

By Thomas P. Vartanian and Gordon L. Miller
Changes in regulation driven by the new Financial Stability Oversight Council will have a significant impact on the entire U.S. banking industry and the U.S. economy.

Integrated Balance-Sheet Management

By Roy Choudhury and Peter Marshall
Recent experience has clearly—and sometimes painfully—demonstrated that seemingly distinct types of risk are actually interrelated, and the contagion effects, especially in a crisis, can be devastating.

Supreme Court’s Bilski Decision Provides Little Guidance on Patent Eligibility

Paul E. Schaafsma
The Supreme Court’s recent decision in Bilski v. Kappos firmly appears to establish software-based financial innovations as patent eligible.

Should Banks Repurchase Their Own Shares?

By Stanley Block
A survey of 137 banks finds that share repurchases have been gaining in popularity. More than 50 percent prefer share repurchases to paying dividends.

SEC Update

SEC Addresses Short-Term Borrowing Disclosure and Director Nominations by Shareholders

By Timothy Coville, Adrian P. Fitzsimons and Anita Tesher
New disclosures aim to clarify companies’ actual liquidity positions, not just reporting date positions.

Internal Control

Preventing Commercial Mortgage Fraud

By Alan M. Robinson
Loss prevention should focus on the beginning of the lending process with robust and meaningful controls.

Mortgages

Mortgage Repurchase Demands

By Robert M. Siegel and Yasmin Z. Vafa
Banks increasingly seek to require originators to repurchase the loans.