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 issue
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.