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Commercial Lending Review articles from January 2004
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Commercial Lending Review archives from January 2004
Financial reporting quality: red flags and accounting warning signs.
January 1, 2004... Recent years have seen numerous accounting scandals, some resulting in bankruptcies and even the demise of a major CPA firm. Unfortunately, these scandals are not a new phenomenon. Looking back, we see that scandals such as these have occurred...
Tying and subsidized loans: is there a problem?
January 1, 2004... In recent months, several articles have appeared in the financial press observing that commercial banking organizations have been accused of unfair, and perhaps illegal, business practices. The Economist issue of January 11, 2003, for example,...
Recent developments in the regulation of bank tying arrangements.
January 1, 2004... Since 1970, US banks have been subject to relatively stringent federal prohibitions on tying arrangements with customers, namely, the bank's conditioning of the availability or pricing of a product or service on the condition or requirement...
Earnings management: lessons from Freddie Mac.
January 1, 2004... Two giant government-sponsored enterprises (GSEs), the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac), have been much in the news. Their changing role in the financial system,...
Responding to regulatory scrutiny of loan-loss reserves.
January 1, 2004... Banks should examine their practices for establishing the allowance for loans and lease losses (ALLL) for many reasons, including satisfying various regulatory groups, ensuring accurate financial statements, and having a good understanding of...
FASB revises employers' disclosures about pensions and other postretirement benefits.(Accounting)
January 1, 2004... Recently, the Financial Accounting Standards Board (FASB) issued an exposure draft of a proposed FASB Statement (FAS), Employers' Disclosures about Pensions and Other Postretirement Benefits, an amendment of FASB Statements Nos. 87, 88, and 106...