This June 2024 white paper, an update to our 2021 version, provides readers with an overall perspective of the merger marketplace as well as valuation metrics from the work that Wilary Winn has performed.
This presentation, delivered at the CUNA Finance Council Conference in May 2023, focuses on the key accounting implications that a merger can have on credit union financial statements on day one and thereafter.
Released May 2021
Introduction
This white paper provides readers with an overall perspective of the merger marketplace. The data includes industry-wide information on the number of mergers in the most recent decade and the size of ...
Released August 2020
Introduction
The four largest bank holding companies in the United States: JP Morgan Chase & Co., Bank of America Corporation, Citigroup Inc. and Wells Fargo & Company hold approximately $10 trillion in ...
Released May 2020
Introduction
This white paper, along with its predecessor, released last month, attempts to build an economic recovery timeline based upon medical initiatives currently underway to combat the COVID-19 pandemic.
This ...
This 2017 paper describes how goodwill can arise through a merger transaction, how to amortize or test the goodwill for impairment, FASB’s simplification of the goodwill impairment assessment model, and how goodwill will be treated for risk-based capital purposes beginning in 2019. Please note that FASB continues to review the accounting for goodwill. Please see our blog post from February 2022.
