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

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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.

February 2010 issueBank Accounting & Finance February 2010

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Private Equity, Regulators and Troubled Banks: An Inconvenient Alliance of Convenience

J. V. Rizzi
Assisted transactions involving failed institutions are not the only means by which private equity can make bank investments.

The Financial Crisis: Implications for Regulatory Capital

By Dwight C. Smith III
Regulators’ actions provide indications, some very concrete, as to how the federal banking agencies will implement regulatory capital policy in the future.

Stress Testing for Capital Management: Best Practices

By Emil Matsakh, Yigit Altintas and Will Callender
Developing an internal, well-structured stress test using a bank’s internal loss data and loan-level or segment-level portfolio characteristics can make a sizeable difference versus using industry-generic assumptions.

Duration and Convexity for Assessing Interest-Rate Risk

By Nivine F. Richie, R. David Mautz, Jr., and William H. Sackley
Reducing the duration and convexity gaps can reduce potential losses in equity when interest rates increase.

Other-Than-Temporary Impairment: Identifying the Amount of Credit Loss

By Thomas Rees and Dustin Ruta
Accounting rules for recognizing OTTI changed significantly in 2009.

Liquidity Management

Liquidity Risk Management: Connecting the Pieces

Leonard Matz
No financial institution can ever afford to hold enough liquid assets under normal conditions to fully protect against potential contingencies.

SEC Update

Proposed Rules for Credit Ratings Disclosures, Pay-to-Play Practices, Municipal Securities Disclosures                           

By Benjamin R. Silliman
SEC proposals would strengthen oversight of ratings agencies and improve their disclosures.

Risk Measurement

The Art of Risk Modeling and Assessment

Roderick Powell
Financial models, no matter how complex or subtle, can never take the place of sound judgment from a competent, seasoned risk manager.

Financial Products

Life Insurance Settlements

John R. Segerstrom
Lenders are being regularly presented with life insurance settlements as collateral for loans to the current or prospective owners.