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    Academic Journals

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• Select Announcing a new CCH Learning Center course ... Compilation and Review: Financial Statements

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  Announcing a new CCH Learning Center course ... Compilation and Review: Financial Statements

  From:Bank Accounting & Finance (Vol. 23, Issue 3) Peer-Reviewed

  April-May 2010167 words Brief article 1240LCompilation and Review: Financial Statements is directed to the CPA experienced in performing compilation and review engagements. Assuming a basic working knowledge of financial statement preparation, the course the...
• Select Private investment in distressed banks: opportunities and obstacles: regulatory considerations and special due-diligence needs make it challenging for private equity firms to invest in or acquire troubled banks

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  Private investment in distressed banks: opportunities and obstacles: regulatory considerations and special due-diligence needs make it challenging for private equity firms to invest in or acquire troubled banks

  Author:Jeremy P. SwanFrom:Bank Accounting & Finance (Vol. 23, Issue 3) Peer-Reviewed

  April-May 20104,005 words Report 1620LThroughout the recent economic crisis, the concept of private equity (PE) investment in or acquisition of financial institutions has remained more an interesting discussion topic than an actionable strategy. Of the 140...
• Select Regulatory capital at risk under accounting rule changes: as banks find it more difficult to derecognize assets, their loan generation capacity may be restricted

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  Regulatory capital at risk under accounting rule changes: as banks find it more difficult to derecognize assets, their loan generation capacity may be restricted

  Authors:Jack Dorminey, Barbara Apostolou, and Nicholas G. ApostolouFrom:Bank Accounting & Finance (Vol. 23, Issue 3) Peer-Reviewed

  April-May 20103,008 words Report 1410LChanges in the accounting for certain off-balance-sheet financing arrangements may lead to a reduction in regulatory capital measures for affected commercial banks. The Financial Accounting Standards Board (FASB)...
• Select TBTF: not about size, about information: like pornography, "too big to fail" resides in an ether of subjective judgment that frustrates policy

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  TBTF: not about size, about information: like pornography, "too big to fail" resides in an ether of subjective judgment that frustrates policy

  Author:Joseph R. MasonFrom:Bank Accounting & Finance (Vol. 23, Issue 3) Peer-Reviewed

  April-May 20104,502 words Report 1540LIn the thrift crisis, we first saw "too big to fail" and knew what it was: banks laid low by commercial real estate and sovereign debt exposures, far larger than the Federal Deposit Insurance Corporation (FDIC), whose...
• Select Final rules on executive compensation and money market reports, clarification on climate change: proposed rule would effectively prohibit broker-dealers from providing customers with unfiltered access to an exchange

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  Final rules on executive compensation and money market reports, clarification on climate change: proposed rule would effectively prohibit broker-dealers from providing customers with unfiltered access to an exchange

  Authors:Yeong C. Choi and Adrian P. FitzsimonsFrom:Bank Accounting & Finance (Vol. 23, Issue 3) Peer-Reviewed

  April-May 20103,449 words Article 1570LDuring the first quarter of 2010, the Securities and Exchange Commission (SEC) adopted final rules on executive compensation and money market reforms. The SEC also proposed a rule that would provide issuers with a safe...
• Select Advice for community bank directors: how to sell your bank: CEOs buy banks; boards sell them

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  Advice for community bank directors: how to sell your bank: CEOs buy banks; boards sell them

  Author:David L. MartinFrom:Bank Accounting & Finance (Vol. 23, Issue 3) Peer-Reviewed

  April-May 20107,514 words Report 1250LIf you're a community bank director trying to decide whether to sell your bank, I recommend that you read this article. It may help you reach a decision. And if your decision is to sell, the article may give you some...
• Select Announcing ... SEC disclosures checklists

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  Announcing ... SEC disclosures checklists

  From:Bank Accounting & Finance (Vol. 23, Issue 3) Peer-Reviewed

  April-May 2010258 words Brief article 1350LSEC DISCLOSURES CHECKLISTS is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion...
• Select 2008 Market crisis: black swan, perfect storm or tipping point? Buzzwords make it possible to deflect responsibility for the financial cataclysm

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  2008 Market crisis: black swan, perfect storm or tipping point? Buzzwords make it possible to deflect responsibility for the financial cataclysm

  Authors:Anthony H. Catanach, Jr. and Julie Anne RagatzFrom:Bank Accounting & Finance (Vol. 23, Issue 3) Peer-Reviewed

  April-May 20103,579 words Report 1600LIt has become increasingly common to label catastrophic events as black swans, perfect storms and tipping points. During the past decade alone, financial professionals have assigned the black swan moniker to the 1998...