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 2009 issue

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New Landscape for Business Combinations and Noncontrolling Interests
By Rick L. Childs
In a significant change, acquired receivables (including loans) should be measured at fair value at the date of acquisition.

IT Inc.: Managing the Value of Information Technology
By Joel Lanz
Guidance for community bank CXOs in meeting the challenges of managing internal IT departments.

Investments and Loans Reported by the 10 Largest U.S. Banks
By Mark G. McCarthy, Douglas K. Schneider and Samuel L. Tibbs
Four of the 10 largest banks recorded large increases in held-to-maturity assets from 2007 to 2008.

Structured Product Valuation Methodologies in Illiquid and Volatile Markets
By Jim Negus and Christopher Boyles
Banks face enormous valuation risk arising from volatile and illiquid markets. Factors to consider when using the income approach.

DISPUTE RESOLUTION
Resolving Financial Crisis Claims Through Mediation
By Joseph T. McLaughlin
When potential litigants include originators, sponsors, sellers, underwriters, institutions and hedge funds, mediation can speed time to resolution.

M&A DUE DILIGENCE
Preparing to Acquire or Be Acquired
By Eliot Stark, Jacob Eisen and Tad Gage
Banks with the ability to enunciate intangibles such as management and market opportunity have a distinct advantage in attracting capital.

SEC REQUIREMENTS
Legal Actions for Defamation by Terminated Employees in the Financial Services Industry
By John P. Clarke and Mary Noe
The SEC requires self-regulatory organizations such as FINRA to collect and to disseminate information about terminated dealer employees.

FASB UPDATE
New Guidance on Asset Transfers and Special-Purpose Entities
By Patrick R Colabella, Adrian Fitzsimmons and Victoria Shoaf
FAS-167 replaces the quantitative-based risks and rewards calculation for determining which enterprise, if any, has a controlling financial interest in a variable-interest entity with a qualitative process.