Financial Institutions and Banking

Accounting Issues at Financial Institutions

Accounting Issues at Financial Institutions

Accounting determinations are routinely questioned as a part of financial litigation and regulatory enforcement actions because they are often complex and require context-dependent judgment. NERA experts can help clients objectively evaluate historical accounting decisions in the context of relevant reporting and regulatory requirements, as well as the economic environment. Our experts have significant financial institution supervisory, regulatory, and audit experience, and can provide an independent and objective assessment of the reasonableness of accounting decisions.

Our expertise covers a wide range of areas, including:

  • Fair value measurement and disclosures
  • Other-than-temporary impairment (OTTI) determinations and accounting for loans acquired with deteriorated credit quality (SOP 03-3)
  • Loan loss allowance (ALLL)
  • Troubled debt restructuring (TDR)
  • Trading, available-for-sale, and held-to-maturity securities
Name Title Location Phone Email
Dr. Patrick Conroy Managing Director New York City +1 212 345 1466 patrick.conroy@nera.com
Dr. Ling Ling Ang Associate Director New York City +1 212 345 5409 lingling.ang@nera.com
Title Type Author
Recent Trends in US Securities Class Action Litigation: H1 2019 Update Report Janeen McIntosh and Svetlana Starykh
Snapshot of Recent Trends in Asbestos Litigation: 2019 Update Report Mary Elizabeth C. Stern and Lucy P. Allen
Recent Trends in Securities Class Action Litigation: Q1 2019 Update Report Stefan Boettrich and Svetlana Starykh
Trends in Canadian Securities Class Actions: 2018 Update Report Bradley A. Heys and Robert Patton
Recent Trends in Securities Class Action Litigation: 2018 Full-Year Review Report Stefan Boettrich and Svetlana Starykh
Recent Trends in Securities Class Action Litigation: H1 2018 Update Report Stefan Boettrich and Svetlana Starykh
Crypto Market Surveillance Has Arrived Published Article Dr. Jordan Milev, Trevor Wagener, et. al.
Recent Trends in Virtual Currency Regulation, Enforcement, and Litigation White Paper Trevor Wagener, et. al
Recent Trends in Securities Class Action Litigation: Q1 2018 Update Published Article By Stefan Boettrich and Svetlana Starykh
Cryptocurrencies: Fundamentals, Developments, and Regulation White Paper Dr. Airat Chanyshev