The Journal of Bank Cost & Management Accounting

Articles from Vol. 5, No. 3, 1992

Accounting and Auditing Implications of the FDIC Improvement Act of 1991
On December 19, 1991, President Bush signed into law the Federal Deposit Insurance Corporation (FDIC) Improvement Act of 1991. Although President Bush supported a broad reform package, Congress, after much debate, proposed a very limited bill to the...
A Guide to Project Financing
The difficulties induced by the energy crises of the 1970s motivated a search for "alternative energy sources" which could reduce the dependence of the United States and other industrial countries on imported oil from the Middle East. Partially as a...
Getting to the "Core" of Net Interest Margin
The importance of a financial institution's net interest margin can hardly be overstated. This measure, equivalent to a non-service company's gross profit margin, represents the amount of income available to cover net overhead expenses. Proper management...
Implementation Issues: Accounting Rules for Financial Instruments
Currently the accounting profession and business community have expressed concern over off-balance-sheet risks associated with financial instruments. Market volatility, deregulation, tax law changes, and the dynamic nature of the financial markets have...
"The Cost of Quality"
We first heard about the cost of quality four or five years ago when the whole subject of service quality was just starting to be the subject of conversation in American business. President Reagan had just signed the legislation creating the Malcolm...
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