Banking
Showing 257–272 of 600 results
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In the News – Are your borrowers securely disposing of equipment?
April / May 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: Borrowers need to upgrade equipment to stay productive and competitive. But when they retire these assets, weak disposal protocol could lead to data security breaches and environmental liabilities. This article explains how lenders can help borrowers prevent yesterday’s assets from becoming tomorrow’s liabilities.
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Goodbye, one-year extenders – Businesses welcome a new era in tax planning
April / May 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 673
Abstract: Taxes aren’t something that lenders usually discuss with borrowers. But this year might be an exception. This article discusses several major tax law changes that occurred at the end of 2015 under the PATH Act, including provisions that relate to the research credit, depreciation tax breaks and a reduction in the recognition period for S corporations. These changes will allow borrowers to plan with greater certainty and take advantage of numerous tax-saving opportunities.
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Help borrowers take a closer look at liquidity
April / May 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 542
Abstract: Traditionally, lenders have equated higher liquidity with lower credit risk. But years of historically lower interest rates have led many companies to stockpile cash and otherwise become lax in working capital management. This article explains why it’s possible to have too much of a good thing and how you can help borrowers renew their interest in running a tight ship as interest rates gradually rise in 2016 and beyond.
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Postdeal M&A issues: Ensuring a smooth transition
April / May 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 862
Abstract: Mergers and acquisitions take months (or even years) of work to conduct due diligence, negotiate the terms and obtain financing. But the hardest work comes after closing, when management is tasked with integrating two corporate cultures. This article explains how lenders can do more than watch from the sidelines: They can review interim performance, encourage swift and decisive change, and ask a lot of questions. A sidebar highlights simplified accounting alternatives that private companies may now elect after combining with another entity to minimize postdeal accounting costs.
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BANK Wire
Spring 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 431
Abstract: This issue’s “BANK Wire” reports on updated FASB guidance on classifying and measuring financial instruments, reasons why a bank needs a “bring your own device” (BYOD) policy for personal mobile devices and what such a policy should include, and the Federal Reserve’s recent comments on the low interest rate trend. It also announces a new and useful fact sheet on construction loan disclosures from the Consumer Financial Protection Bureau.
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To attract and retain Millennials, focus on digital channels
Spring 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 568
Abstract: To build lasting relationships with its Millennial customers, banks must understand this generation’s distinctive characteristics and needs. In particular, Millennials, now the nation’s largest population segment, tend to use a wide range of devices and channels to interact with their banks — for banking transactions as well as customer service — including mobile apps, bank websites, texting and social media. This article discusses how investing resources in developing and marketing these digital channels is critical to attracting and retaining this important demographic group.
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Your borrowers’ statement of cash flows – FASB proposal clarifies its guidance
Spring 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 662
Abstract: A new proposal by the FASB would clarify several parts of its guidance on company cash flow statements. The move could take some of the guesswork out of a bank’s business customers’ financial statement preparation as well as reduce their number of restatements. This article briefly discusses the FASB proposal, which covers eight areas, including debt prepayment or debt extinguishment costs, the cash payment attributable to accreted interest on zero-coupon bonds and the proceeds businesses receive from corporate-owned life insurance. The proposal also addresses one of the most complicated parts of cash flow presentation, which is a concept that accountants call the “predominance principle.”
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Keeping pace with internal audit
Spring 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 830
Abstract: The role of the internal audit has been evolving from that of a compliance and fraud watchdog to that of a full-fledged partner in an institution’s overall risk management process. Thus, all community banks should review their internal audit programs to ensure that they’re meeting their risk management needs. Among the topics discussed are the OCC’s 2014 Guidelines Establishing Heightened Standards for Certain Large Insured National Banks, Insured Federal Savings Associations, and Insured Federal Branches; Integration of Regulations. Although community banks aren’t required to follow the guidelines, they represent best practices for well-managed banks and are likely to shape examiners’ expectations. A sidebar discusses published guidance on managing outsourcing risks.
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In the News – Studying the effects of mandatory audit firm rotation
February / March 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: A recent academic study challenges the idea that a long-term relationship between a company and its auditors compromises professional skepticism and quality. The findings are relevant to lenders who rely on audited financial statements. This article discusses the ongoing debate over audit firm rotation and the psychology behind auditor skepticism.
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If not an audit, which level of “assurance” is appropriate?
February / March 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Audits are seen by many as the “gold standard” in financial reporting. But this level of assurance isn’t necessary for every business. In some cases, management may prefer to downgrade its financial statements. This article discusses the key differences between reviews, compilations and preparations, including how these services have changed under the AICPA’s recent SSARS 21.
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Protect your loan portfolio against the perils of divorce
February / March 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 664
Abstract: Many successful small businesses are run by married couples. But when divorce strikes, business performance may suffer. This article explains how lenders can help borrowers set aside hurt feelings, remind them about the importance of keeping their personal and business lives separate, and recommend a financial advisor to identify and work around potential roadblocks. It also discusses an emerging concept known as “collaborative divorce,” which, under the right conditions, can minimize costs and business disruptions — and teach former spouses how to work together after they’ve parted ways personally.
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Turnover turmoil: Know the signs of financial distress
February / March 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 841
Abstract: Weak financial performance can cause borrowers to default on loans. So, it’s important for lenders to recognize the early warning signs that a company is underperforming. This article discusses three turnover issues that may foreshadow pending financial woes: high employee turnover, unexpected auditor turnover and deteriorating asset turnover. A sidebar explains how agreed-upon-procedures engagements can help lenders evaluate questionable performance, including loan covenant violations.
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BANK Wire – Regulators explore streamlined reporting for community banks
Winter 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 418
Abstract: This issue’s “BANK Wire” reports on bank regulators’ recent attempts to streamline and simplify community bank reporting, new cybersecurity assessment tools, and disclosures and redisclosures required by Regulation E.
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Program review – Setting the value of real estate collateral
Winter 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 688
Abstract: Influenced by the real estate crises of the last decade, bank examiners today want to know that banks are following all rules and guidelines for their valuation programs for real estate collateral. This article discusses interagency guidelines and the importance of program independence, selection criteria for valuators and appraisal standards.
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Know the risks of the secondary market mortgage business
Winter 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 523
Abstract: A growing number of community banks are originating mortgage loans for sale to the secondary market. Although this can be an effective strategy for boosting fee income, it’s critical for management and the board of directors to understand the inherent risks.
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In-house training: The key to mitigating operational threats
Winter 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 822
Abstract: Many community banks scrapped their in-house training programs years ago to reduce costs. But today a more rigorous regulatory environment, combined with increased pressure on banks to improve risk management, is causing many banks to rethink this strategy. This article explores using training as risk management and retention tools. A sidebar discusses the definition of “operational risk.”