Bank Accounting & Finance articles from June 1999

Bank Accounting & Finance archives from June 1999

Merger Measurements.(Brief Article)
June 22, 1999... The old mantra from graduate school, "You can't manage what you can't measure," is the theme for this issue of Bank Accounting & Finance. Four articles each address different aspects of measurement methods for evaluating and accounting for...

Deathwatch for Pooling Accounting.
June 22, 1999... R. HAROLD SCHROEDER is a senior equity analyst at Keefe, Bruyette & Woods, New York. Elimination of the pooling method of accounting for business combinations has significant, lasting implications for measuring the fundamental performance...

Community Bank Mergers: If You Missed the Top, Congratulations.
June 22, 1999... DAVID L. MARTIN is president of Danielson Associates Inc., Coraopolis, Pennsylvania. The most important decision any community bank board of directors faces is whether to sell the bank. The question is the very essence of corporate...

Key Variables Explaining Acquisition Premiums for Large Commercial Banks.(Statistical Data Included)
June 22, 1999... HARRY HENDERSON is director of finance at World Omni Financial Corp., Deerfield Beach, Florida. ALAN GART is professor of finance at Nova Southeastern University, Ft. Lauderdale, Florida. Between 1989 and 1998, the commercial banking...

Accounting for Merger-related Costs.
June 22, 1999... SHARON S. JACKSON is instructor of accounting at Samford University, Birmingham, Alabama. JAMES P. REBURN is assistant professor of accounting at Samford University, Birmingham, Alabama. In the last five years, there have been more...

Achieving Business Benefits through Reporting on Internal Controls.
June 22, 1999... MARY LOCATELLI AND DALE HOTZ were executive and senior vice presidents, respectively, at the former American Savings Bank. Hotz is now a CPA at Virchow, Krause & Company LLP, Brookfield, Wisconsin. Locatelli is now teaching corporate finance in...

A New Focus on the Allowance for Loan Losses.
June 22, 1999... MICHAEL CHEVALIER-WHITE is a senior manager in Ernst & Young's national financial services industry group. DAYTON LIERLEY is the national director of accounting and auditing for Ernst & Young's banking practice. In a September 1998...

SEC Adopts Amendments to Conform Its Segment Reporting Requirements to GAAP.
June 22, 1999... ADRIAN P. FITZSIMONS is professor of accounting and taxation at St. John's University, Jamaica, New York. VICTORIA L. SHOAF is an assistant professor of accounting and taxation at St. John's University, Jamaica, New York. The...

Options, Futures and Exotic Derivatives: Good Technical Reference.(Brief Article)(Review)
June 22, 1999... ROMAN IGOLNIKOV is a director at Deloitte & Touche LLP, New York. SEN-HAO LAI is vice president, market risk group, at Societe Generale, New York. If you are looking for a book on options theory, Options, Futures and Exotic...

Joint Regulatory Statement on Tax Allocation Reaffirms Consistent Treatment for Banks and Thrifts.
June 22, 1999... KYLE H. KLEIN is a principal in the national tax department of Ernst & Young, LLP, Washington, D.C. Banks and other financial institutions must contend with three separate requirements for tax allocation: the regulatory requirements, the...