Spotlight on Accounting

Accounting rules often have a meaningful impact on strategy and growth at today’s financial institutions. Bank Director’s Banking and Fintech Editor Kiah Lau Haslett shares some of the buzz at the 30th annual Acquire or Be Acquired Conference around the importance of accounting treatment to liquidity, mergers and supervision. Pooled accounting and the current expected credit losses model, or CECL, featured in a 30-year retrospective of the banking industry. And Hovde Group’s Curtis Carpenter discussed the impacts of fair value marks on purchase accretion on deals — and why that has complicated deal negotiations.