19 Com. Lending Rev. 1 (2004)

handle is hein.journals/cmlrv19 and id is 1 raw text is: Commercial
Lending
Review

FINANCIAL REPORTING
QUALITY: RED FLAGS
AND ACCOUNTING
WARNING SIGNS                          2
THOMAS R. ROBINSON
AND PAUL MUNTER
Two large accounting scandals, Enron and Sunbeam,
show the importance of looking for and responding to
accounting red flags.
TYING AND SUBSIDIZED
LOANS: IS THERE
A PROBLEM?                            16
DONALD MULLINEAUX
Tying is not a rational strategy in today's financial
environment.
RECENT DEVELOPMENTS
IN THE REGULATION
OF BANK TYING
ARRANGEMENTS                          26
CHARLES M. HORN, ANDREW KARP,
AND CHRISTINE POULON
A proposed Federal Reserve Board interpretation
emphasizes the critical importance of compliance
systems and policies to prevent illegal tying.

EARNINGS MANAGEMENT:
LESSONS FROM
FREDDIE MAC

RISK MANAGEMENT

RESPONDING TO
REGULATORY SCRUTINY OF
LOAN-LOSS RESERVES                      38
SCOTT MILLER
Under current guidance, both methodology and docu-
mentation are key for justifying loan-loss reserves.
ACCOUNTING
FASB REVISES EMPLOYERS'
DISCLOSURES ABOUT
PENSIONS AND OTHER
POSTRETIREMENT
BENEFITS                               42
IBRAHIM M. BADAWI AND
ADRIAN P. FITZSIMONS
A proposed FASB Statement would eliminate the
FASB Statement No. 132 requirement to provide rec-
onciliations of beginning and ending balances of the
fair value of postretirement benefit plan assets and ben-
efit obligations.

30

JOHN R. GARRETT AND
THOMAS A. GAVIN
Freddie Mac's financial statement restatement
provides lessons about corporate governance and
insights into the problem of earnings management.

COMMFERCIAL LENDING REVIEW  1

JANUARY 2004

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 2,700 academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline with pricing starting as low as $29.95

Access to this content requires a subscription. Please visit the following page to request a quote or trial:

Already a HeinOnline Subscriber?