The Journal of Bank Cost & Management Accounting

Articles from Vol. 7, No. 3, 1994

Assisting Financial Institutions Apply the New Accounting Standards for Security Instruments
ASSISTING FINANCIAL INSTITUTIONS APPLY THE NEW ACCOUNTING STANDARDS FOR SECURITY INSTRUMENTSThe Financial Accounting Standards Board (FASB) recently issued Statement No. 115 (SFAS No. 115), Accounting for Certain Investments in Debt and Equity Securities,...
FDIC Regulations: Implications for Banking Industry
INTRODUCTIONThe Board of Directors of the Federal Deposit Insurance Corporation (FDIC) approved the regulations implementing Section 112 of the FDIC Improvement Act of 1991 in May 1993.(1) The Board also provides guidelines to facilitate a better understanding,...
Financial Derivatives: Current Concerns and Proposed Regulations
Derivatives have revolutionized banking, yet little has been done to revolutionize the regulation of such financial instruments. Currently, a number of organizations are participating in the development of proposed regulations of such transactions. This...
Measuring and Reporting Cost of Quality: Application to Banking
INTRODUCTIONMany executives view product or service quality as an important competitive weapon and cost control tool. As such, quality management and control are becoming among the most significant issues of the 1990's. Recognizing its importance, accountants,...
The S&L Crisis: A Learning Experience for Accountants
The savings and loan (S&L) crisis created unprecedented negative publicity for public accountants. Government regulators barred several Big Six accounting firms' partners from auditing banks and S&L's. The courts ordered others to take professional...
Transfer Pricing: A Poor Man's Approach
Profitability measurement systems for banks have evolved tremendously over the last decade and are now an important survival tool for the financial service industry. From the perspective of purchase price, set-up cost and ongoing maintenance, even the...

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