Providing an overall perspective of the banking merger and acquisition marketplace, this September 2024 white paper includes industry-wide data on bank mergers and acquisitions since 2000, with a focus on 2022-2024.
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.
The recent trend of credit unions buying banks has become one of the hot topics in the industry. While the number of actual transactions is quite small relative to the number of mergers and acquisitions that take place each year, the ...
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 ...
Released April 2020
Introduction
This white paper will attempt to build an economic recovery timeline based upon medical initiatives currently underway to combat the COVID-19 pandemic.
This timeline can then be applied to ...
This June 2018 white paper is designed to share what we have learned since the new FAS ASC 805 purchase accounting rules took effect on January 1, 2009, and to address the most common questions we encounter.
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.
Douglas Winn spoke at the 2017 AICPA National Conference on Credit Unions on Merger Strategies.
Key topics include:
The top reasons for mergers, including geographic expansion, broadening and/or diversifying the field of ...
In 2013, Douglas Winn spoke at the AICPA National Conference on Credit Unions on Fair Value: Where Finance Meets Accounting.
In this presentation, gain an overview of:
Reviewing the standard industry approach to discounted cash ...
