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Bank Accounting & Finance articles from August 2004
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Bank Accounting & Finance archives from August 2004
Buying diversification.
August 1, 2004... Sound credit-risk portfolios have three characteristics: First, they are well (and consistently) measured for risk. Second, they are priced and structured appropriately for that risk. Third, and above all, they are well diversified.
For...
Supporting the audit committee after Sarbanes-Oxley: a practical guide.
August 1, 2004... The Sarbanes-Oxley Act of 2002 (SOA) has resulted in sweeping changes in the governance of public companies whose securities are listed on US markets. The SOA, together with its implementing rules and the listing requirements adopted pursuant...
Recent developments: Basel II, trust-preferred securities, and structured finance.(Capital Requirements)
August 1, 2004... Since the beginning of May, there have been three sets of developments that may have significant effects on the regulatory capital and financial activities of banking organizations:
1. The Basel Committee on Bank Supervision reached...
Accrual workpapers controversy: IRS not the only problem.(Tax Update)(Internal Revenue Service)
August 1, 2004... In 1981, when President Ronald Reagan nominated Roscoe Egger as commissioner of the Internal Revenue Service (IRS), one of the hot issues was the ability of IRS agents to routinely request and receive a company's tax accrual workpapers. Many in...
PCAOB issues auditing standard on internal control over financial reporting.(Auditing)(Public Accounting Oversight Board)
August 1, 2004... Section 404 of the Sarbanes-Oxley Act of 2002 (SOA) requires management of any company subject to the reporting requirements of the Securities Exchange Act of 1934 (with some exclusions) to assess the effectiveness of the company's internal...
Risk assessment for IT security.(Risk Management)
August 1, 2004... Financial institutions continue to face growing threats to information security. These threats include worms, viruses, natural disasters, hackers, and hardware and software failures. Security incidents reported to the CERT[R] Coordination...
Financial instruments with characteristics of both liabilities and equity.(FASB Update)
August 1, 2004... The staff at the Financial Accounting Standards Board (FASB) issued four FASB staff positions (FSPs) to address certain issues relating to FASB Statement No. 150, Accounting for Certain Financial Instruments with Characteristics of Both...