Banking
Showing 241–256 of 600 results
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Bank Wire
Fall 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 422
Abstract: This issue’s “Bank Wire” reports on the DOL’s new overtime requirements, which increase the salary level threshold for white-collar exempt employees and are expected to yield a large impact on financial institutions. It also discusses the FFIEC’s new cybersecurity guidance, which urges financial institutions to review their risk-management practices and controls for IT systems and wholesale payment networks, and recommends using multiple-layered security controls.
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Do you “speak” both S corporation and C corporation?
Fall 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Most bankers on the business-lending side of operations have a constant stream of customer financial statements passing over their desk (virtual or otherwise) for an evaluation of the borrowers’ creditworthiness. Thus, bankers need to possess enough knowledge about different types of business structures to shine the right spotlight on diverse financial statements. This article discusses the similarities between, and differences of, C corporation and S corporation financial statements.
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Data visualization helps banks combat money laundering
Fall 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: As federal banking regulators intensify their scrutiny of Bank Secrecy Act and Anti-Money Laundering compliance, community banks need to become more proactive in combating money laundering. One potential tool worth considering is data visualization software. This article examines recent compliance requirements and how to effectively incorporate data visualization software into a bank’s antifraud lines of defense.
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Accounting for credit losses – Get ready for CECL
Fall 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 811
Abstract: In a dramatic change to bank accounting guidelines, the FASB recently finalized its long-awaited CECL model for estimating credit losses. This article highlights the most important elements of the new model, including its forward-looking approach (which involves its treatment of covered and PCD assets, as well as its position on estimating losses and accounting for AFS securities) and its impact on community banks. A sidebar explains when banks must adopt the CECL model.
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In the News – Partnership audits in a nutshell
August / September 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: Lenders may be indirectly affected by new rules for IRS audits of partnerships and LLCs, which are treated as partnerships for tax purposes. This article provides a brief summary of how the rules have recently changed and when they go into effect.
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5 lessons learned about fraud over the last 20 years
August / September 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 615
Abstract: Fraud continues to be a hot button for lenders who become indirect victims when borrowers that suffer fraud losses are unable to repay their debts. This article provides five takeaways from the 2016 Report to the Nations on Occupational Fraud and Abuse for borrowers and lenders alike. It covers the types and costs of fraud, the profile of a perpetrator, methods of concealment, and potential red flags that warrant further investigation.
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Dissension in the ranks – Embrace the healthy changes that come with new talent
August / September 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: It’s common for borrowers to feel blindsided when a key person, such as a top manager, CEO, CFO or lead salesperson, unexpectedly resigns. The effects often trickle down the organization, impacting morale and productivity. This article explains how proactive owners implement a game plan to facilitate the transition and minimize disruptions. Eventually, if a strong replacement is found, the change can revitalize operations and make the borrower stronger than ever.
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What every lender needs to know about impairment
August / September 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 868
Abstract: Impairment testing is designed to give lenders and other stakeholders an early warning sign that the value of a company’s goodwill, brand or other indefinite-lived intangible asset has decreased. This article explains which intangible assets are subject to impairment, how it’s measured and how the accounting rules about impairment testing are evolving. A sidebar shows how impairment affects a borrower’s financial statements.
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Bank Wire – CFPB brings first data security enforcement action
Summer 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: This issue’s “Bank Wire” reports on the CFPB’s first-ever enforcement action in a data security matter, the OCC’s recent crackdown on BSA/AML violations, regulatory scrutiny of overdraft policies, and determining if a bank is a candidate for a quasi-reorganization.
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Getting the family business ready for succession
Summer 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: With Baby Boomers in the United States still retiring in droves, your bank’s lending department should be encouraging these borrowers to have a succession plan for their business in place. Such a plan can’t be drafted overnight, and the sooner one is developed, the better prepared the company will be for a leadership transition. This article discusses how to select a successor and plan the transition.
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Tips for building customer loyalty – In this high-tech age, here are 3 ways to boost retention
Summer 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 568
Abstract: For community banks, customer loyalty is one of the keys to profitability. But with the advent of online banking and mobile technology, banking products and services are becoming increasingly commoditized. To build customer loyalty, community banks should focus on their strengths — the things that set them apart from other banks. This article presents three strategies to consider.
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New lease accounting rules – What will be the impact?
Summer 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 872
Abstract: After 10 years of deliberations, the FASB has finally issued its new lease accounting rules with the publication of Accounting Standards Update No. 2016-02, Leases (Topic 842). This article discusses how off-balance-sheet leases are now history and the effect of the new rules on bank-loan customers. Other ramifications for banks also are examined. A sidebar discusses timing considerations for making the transition.
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In the News – New accounting standard changes the rules for leases
June / July 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: A new financial reporting standard issued by the FASB may require borrowers to re-evaluate their leasing decisions. This article discusses how the updated guidance differs from current lease accounting practice and explains how lenders can help borrowers as they implement the changes.
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Beyond the numbers – Footnote disclosures provide a clearer picture of what lies beneath
June / July 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 531
Abstract: Business owners often think that financial statement footnotes require too many detailed disclosures under GAAP. But footnotes can provide insight into the details of account balances, accounting practices and potential risks — knowledge that’s vital to making well-informed lending and investing decisions. This article highlights key risk factors to watch out for in a borrower’s footnotes and explores the latest developments in the FASB’s disclosure framework project.
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Lending to borrowers with multiple entities
June / July 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: Borrowers that operate various lines of business under one “roof” may expose themselves and their lenders to high levels of risk. But creating separate legal entities for different business practices can reduce those risks. This article presents the upsides and potential pitfalls for lenders to know about when borrowers operate multiple legal entities.
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The ins and outs of accounting for inventory
June / July 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 857
Abstract: For many types of businesses, inventory is typically a leading source of collateral. This article describes the different accounting methods borrowers use to report their inventories and explains why lenders can’t always accept inventories at face value. A sidebar helps lenders understand what makes up the LIFO reserve.