Building Better Customer Relationships
- November 8, 2013
The Dodd-Frank financial reform legislation includes several points that have made it more difficult for community banks to operate profitably. These...
Guidance on Stress Testing
- November 8, 2013
Dodd-Frank Wall Street Reform and the Consumer Protection Act have been among the key concerns for bankers in recent times. One...
Participation Loans: Another Way to Grow Your Portfolio
- August 23, 2013
Depository institutions use loan participations as an integral part of their lending operations. Banks may sell participations to enhance their liquidity,...
Eight Ways to Grow Your Loan Portfolio
- August 23, 2013
The uneven economic recovery may be sputtering along in fits and starts, but it appears loan volume has improved at commercial...
Is Your Bank Complying with SCRA?
- August 23, 2013
Last October, a report published by the Consumer Financial Protection Bureau (CFPB) recounted how lenders and loan servicers are complying with...
AICPA Clarity Project Redrafts AU Sections
- January 28, 2013
In 2004, the Auditing Standards Board (ASB) began an effort to clarify Generally Accepted Auditing Standards (GAAS). This effort has come...
Regulatory Update: Should Banks Be Lowering ALLL Reserves?
- January 28, 2013
With signs in recent months that the economy may be gaining some steam, many banks have begun reducing their Allowance for...
Agriculture Lending: Is It Déjà Vu All Over Again?
- January 28, 2013
Agriculture lending presents sort of a conundrum for commercial lenders today. While there is certainly plenty of opportunity for community banks...
Accounting for OREO and Foreclosed Assets
- July 20, 2012
Foreclosing on assets pledged as collateral is usually the last step a bank will take with borrowers who are delinquent in...