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 issue
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.