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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 Miami
New York City 		+305 341 5025
+1 212 345 1466 		patrick.conroy@nera.com
Dr. Ling Ling Ang Director Washington, DC
Chicago 		+1 202 466 9259
+312 573 2827 		lingling.ang@nera.com
Title Type Author
Trends in Canadian Securities Class Actions: 2021 Update White Paper Bradley A. Heys, Robert Patton, Jielei Mao
NERA Experts Contribute Chapter to "The Future of the Profit Split Method" Book Dr. Harlow Higginbotham and Dr. Vladimir Starkov
Trends in Canadian Securities Class Actions: 2020 Update Report Bradley A. Heys, Robert Patton, and Jielei Mao
Transfer Pricing Roundtable in Financier Worldwide. Expert QA Dr. Vladimir Starkov and Philip de Homont
Amount B: Facts and Circumstances Matter—Even for Routine Distributors Published Article Dr. Harlow Higinbotham, Dr. Niraja Srinivasan, and Dr. Vladimir Starkov
Recent Trends in Securities Class Action Litigation: 2020 Full-Year Review Report Janeen McIntosh and Svetlana Starykh
Recent Trends in Securities Class Action Litigation: H1 2020 Update Report Janeen McIntosh and Svetlana Starykh
Snapshot of Recent Trends in Asbestos Litigation: 2020 Update Report Mary Elizabeth C. Stern and Lucy P. Allen
Regulation Across the Border: Developments in Canadian and US Consumer Financial Serv... Published Article Ling Ling Ang, et al.
Economic and Financial Analyses in Australian Securities Litigation in the Wake of TP... White Paper Dr. David Tabak and Dr. Will Taylor