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18 Com. Lending Rev. 3 (2003)

handle is hein.journals/cmlrv18 and id is 1 raw text is: Commercial Lending Review FEATURES CREDIT DERIVATIVES: AN OVERVIEW FOR US BANKS FRED A. POORMAN, JR. Financial institutions can use credit derivatives to r age their credit-risk exposure and employ their nonic capital more effectively. ACCOUNTING CHANGE FOR LOAN IMPAIRMENT. THE EFFECT ON CREDITORS' LOAN-LOSS POLICY AND EQUITY VALUATION I KWANG-HYUN CHUNG What have been the effects of SFAS No. Accounting by Creditors for Impairment of a Lc and its amendment, SFAS No. 118, Accountin Creditors for Impairment of a Loan-Income Re, nition and Disclosures, on depository instituti loan-loss reserve policy? IMPLEMENTATION OF SFAS No. 144: ACCOUNTING FOR THE IMPAIRMENT OR DISPOSAL OF LONG-LIVED ASSETS 2 THOMAS A. GAVIN A new accounting standard broadens what transact are eligible to be reported as discontinued operatiol DEPARTMENTS LENDING TRENDS 4 FAST-GROWING COMPANIES INCH BACK FROM RECORD Low IN NEW BANK LOANS aan- TRACY LEFTEROFF 34 Self-financing appears preferred, absent strong demand for new capital investments. ELECTRONIC COMMERCE .5 GUARDING AGAINST E-LAUNDERING OF DIRTY MONEY 36 CECILY RAIBORN AND CHANDRA SCHORG 114, )an, Financial institutions have numerous resources to com- g by bat money laundering on the Internet. cog- ions' ACCOUNTING GUARANTOR'S ACCOUNTING AND DISCLOSURE REQUIREMENTS FOR GUARANTEES 40 IBRAHIM M. BADAWI AND ADRIAN P. FITZSIMONS !3 In the wake of the Enron bankruptcy, the FASB is proposing new disclosures by guarantors. ,ions CREDIT ANALYSIS is. EXPENSE RECOGNITION FOR OPTIONS COULD CHANGE SOON 46 TERESA M. CORTESE DANTE AND THOMAS BOYD The FASB has proposed new accounting for options that would give entities a choice of three possible methods of accounting for expensing stock options. COMMERCIAL LENDING REVIEW 3 JANUARY 2003

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