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24 Com. Lending Rev. 1 (2009)

handle is hein.journals/cmlrv24 and id is 1 raw text is: Commercial
Lending
Review
Mark to Market or Mark to Expectation?                                                3
By Kang Cheng
FASB Staff Position (FSP) FAS 157-3 amends Statement of Financial Accounting
Standards No. 157, Fair Value Measurements (FAS-157).
U.S. Adoption of International Accounting Standards: Why Now?                         8
By Cal Christian and James M. Kohlmeyer III
The SEC has proposed a road map to U.S. adoption of International Financial Reporting Standards.
Intercorporate Guaranties: Best Practices for Turbulent Times                        14
By James C. Hale and Brandy M. Rapp
The current financial environment requires that intercorporate guaranties receive
close evaluation and scrutiny.
Switching Sales Focus to Deposits and Cash Management                                17
By Nicholas T. Miller
Sales leaders in banks of all sizes struggle to convert relationship managers who focus
on loans to relationship managers who focus on client cash flow management.
District Court Overturns 2006 Adelphia Decision                                      23
By Joshua Thompson, Martin Zohn and Neil Cummings
District court overturns 2006 Adelphia bankruptcy court decision that denied lenders the right
to recover corrected and increased grid interest after borrower's original certified financial
information was discovered to be false.
The Credit Crunch and European LCDS                                                  27
By Angus Duncan
What has been the impact of the credit crunch on the future of European LCDS?

COMMERCIAL LENDING REVIEW    1

JANuARY-FEBRuARY 2009

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