News & Analysis as of

Banking Sector Generally Accepted Accounting Procedures

Orrick, Herrington & Sutcliffe LLP

OCC releases updated Bank Accounting Advisory Series

On August 15, the OCC released its annual update to the Bank Accounting Advisory Series (BAAS). The BAAS is an ongoing series that addresses a range of accounting topics relevant to national banks and federal savings...more

Dorsey & Whitney LLP

Current Bank Capital and Enforcement Action Considerations

Dorsey & Whitney LLP on

Because of the devastating effect that the COVID-19 pandemic has had on the entire U.S. economy, the federal Bank Regulators have warned of the possibility that small, medium and large banks may soon be forced to recognize...more

Alston & Bird

Fed Seeks Comments on Proposed Rules for Its Controlling-Influence Framework

Alston & Bird on

It’s been more than a decade since the Federal Reserve Board last issued guidance on banks’ controlling influence on their equity investments. Our Financial Services & Products Group reviews the Fed’s control framework and...more

Katten Muchin Rosenman LLP

Corporate & Financial Weekly Digest, Featuring Topics on Broker-Dealer, CFTC, Derivatives and EU Developments

BROKER-DEALER - FINRA Publishes Regulatory Notice Regarding 2018 GASB Accounting Support Fee - On April 17, the Financial Industry Regulatory Authority issued Regulatory Notice 18-12, which announces that FINRA will...more

Morrison & Foerster LLP

The SEC Issues a Request for Comment on Possible Changes to Industry Guide 3

On March 1st, 2017, the Securities and Exchange Commission (“Commission”) issued a request for comment (“RFC”) seeking comment on Industry Guide 3, “Statistical Disclosure by Bank Holding Companies” (“Guide 3”). Guide 3,...more

Clark Hill PLC

Recent Arizona Case Law and Other Developments Affecting Real Estate Lending

Clark Hill PLC on

Recent Arizona Case Law - Dobson Bay Club II DD, LLC v. La Sonrisa De Siena, LLC (AZ Court of Appeals 2016). The borrowers signed a $28.6 million note and DOT to CIBC. The note required interest-only payments with a...more

Dorsey & Whitney LLP

FASB’s Current Expected Credit Loss Proposal - Capital Recapture Considerations for Loan Documents

Dorsey & Whitney LLP on

This eUpdate addresses a concern regarding the impact on bank capital of the FASB’s “Proposed Accounting Standards Update, Financial Instruments—Credit Losses (Subtopic 825-15)” (the “Proposal”), should it be adopted. ...more

Katten Muchin Rosenman LLP

OCC Announces Update to Accounting Interpretations On TDRs, OREO and Pushdown Accounting

On September 29, the Office of the Comptroller of the Currency (OCC) released an update to the Bank Accounting Advisory Series (BAAS). The BAAS covers a variety of topics and promotes consistent application of accounting...more

8 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide