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 […]
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 […]
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 […]
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 […]
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 […]
Updated February 2019 We are frequently asked about the levels of credit union merger activity. This is an update to our “Credit Union Mergers” posting from March of last year. […]
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.
Updated March 15, 2018 We are frequently asked about the levels of credit union merger activity. Credit Union Merger Stats This is the first of an ongoing series of posts […]
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 […]