Journal Article
In-depth: can FASB get loan loss accounting just right?
Corner, Gary S.; Neely, Michelle Clark (2013)
The Financial Accounting Standards Board (FASB) recently released a proposal that would change the way financial institutions set aside funds to cover losses on loans, debt securities and other assets. Under current accounting rules, the allowance for loan and lease losses is based on incurred losses; the new model, if adopted, would require the allowance to be established for losses expected over the life of the loan based on current and future economic conditions, historical losses, and other factors.
Central Banker , Issue Spring

Journal Article
Asset quality: are we there yet?
Corner, Gary S. (2010)
The largest national banks apparently have turned the corner on asset quality issues, but this improving trend has not yet emerging across the Eighth District.
Central Banker , Issue Win

Journal Article
The view from Memphis: bankers, business leaders cautiously optimistic
Beard, Martha Perine (2011)
Central Banker , Issue Summer

Journal Article
Follow regional agricultural financial conditions with new quarterly survey
Kliesen, Kevin L. (2012)
The St. Louis Fed?s Agricultural Finance Monitor quarterly reports on regional agricultural financial conditions, as well as bankers? expectations of farmland values, farm loan repayment rates, required collateral, farm loan interest rates and credit supply and demand.
Central Banker , Issue Fall

Journal Article
Earnings growth stalls in second quarter, asset quality is steady in District
Neely, Michelle Clark (2011)
After a large increase in the first quarter of 2011, earnings growth at District banks came to a standstill in the second quarter.
Central Banker , Issue Fall

Journal Article
More signs of improvement for District, peer banks
Neely, Michelle Clark (2010)
Central Banker , Issue Fall

Journal Article
Agriculture banks are outperforming their peers, but how long will it last?
Corner, Gary S. (2011)
With soaring commodity prices and farmland values in recent years, banks with an agricultural focus (where at least 25 percent of total loans are production and farmland loans) have outperformed their community bank peers. Find out what risks agriculture banks may face.
Central Banker , Issue Fall

Journal Article
Troubled Debt Restructuring Supervisory Guidance Updated
Benitez, David (2013)
Central Banker , Issue Winter

Journal Article
After financial reform: the road beyond
Bullard, James B. (2010)
We?ll know more about the full impact of the Dodd-Frank Act once the rulemaking takes shape.
Central Banker , Issue Fall

Journal Article
Most community banks will pay lower premiums under FDIC assessment rules
Meyer, Andrew P.; Fuchs, James W. (2011)
Find out why community banks will benefit from the new FDIC assessment base as called for under the Dodd-Frank Act.
Central Banker , Issue Summer