Committees : Audit

BD Article
Article | August 28th, 2020

Banks Have Started Recording Goodwill Impairments, Is More to Come?

Once the coronavirus crisis leeches into credit, a growing number of banks may need to record goodwill impairment charges.

By: Kiah Lau Haslett, managing editor for Bank Director
Article | August 27th, 2020

Approaching Credit Management, Risk Ratings Today

There are some credit risk management best practices executives can use in their approach to the loan portfolio during the coronavirus-induced economic crisis.

By: Peter Cherpack
Video | August 19th, 2020

Audit Hot Topics: Internal Controls

Banks need to strengthen their internal controls to meet today’s unique challenges.

By: Sal Inserra, Mandi Simpson, Al Dominick
Bank Services
Training | August 18th, 2020

Managing The Balance Sheet in a Zero-Rate Environment

Bank Director’s Jack Milligan explains what boards and management teams should consider as they manage the bank’s balance sheet during this extraordinary time.

By: Jack Milligan, editor-at-large for Bank Director
Article | May 18th, 2020

Common Themes in Banks’ Critical Audit Matters

Annual filings from certain banks revealed glimpses of the initial rollout of critical audit matters across the financial institutions space.

By: Kyle Owens, Mandi Simpson
Article | May 15th, 2020

Coronavirus Considerations for Goodwill Impairment

As a result of the pandemic, financial institutions may find it challenging to determine whether a triggering event has occurred, resulting in the need for an impairment analysis.

By: Ashley Ensley, Amanda Sterwerf
BD Article
Article | April 13th, 2020

Loan Modification Rules Suspended in Race to Minimize Pandemic Losses

How banks should account for and record the modified loans of borrowers impacted by the new coronavirus has become an increasingly urgent issue.

By: Kiah Lau Haslett, managing editor for Bank Director
Article | April 7th, 2020

CECL Delay Opens Window for Risk Improvements

CECL implementation is a chance for banks to improve their risk assessment and mitigation strategies and grow business while balancing risk and return.

By: Will Newcomer
BD Article
Article | March 27th, 2020

Coronavirus Sparks CECL Uncertainty

CECL could put pressure on bank allowances in its first full quarter, but proposed relief from Congress creates uncertainty for the standard itself.

By: Kiah Lau Haslett, managing editor for Bank Director
Article | March 9th, 2020

A Fresh Look At Derivatives Under New Hedging Rules

Banks should consider whether derivatives should play a larger role in risk management, following changes in hedge accounting rules.

By: Chris Moore