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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