As you build your 2026 and early 2027 accounting priorities, the FASB’s ASU 2025-08 on purchased loans remains highly relevant for institutions that acquire loan portfolios or contemplate mergers. The standard expands the reach of the gross-up…
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Despite the rapid growth of digital payment methods, paper checks are still widely used. The Federal Reserve processed nearly 3 billion commercial checks and 36 million government checks in 2024. So, it’s no surprise…
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Understanding the Change The Financial Accounting Standards Board (FASB) has released Accounting Standards Update (ASU) 2025-08, Financial Instruments—Credit Losses (Topic 326): Purchased Loans, a significant development for banks involved in…
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Keeping current with rapid technological changes and dealing with economic headwinds can take up a large share of a community bank’s attention. But it’s important not to let your bank’s…
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Interest rates have been at top of mind for many financial professionals in recent years. Interest rate fluctuations can significantly affect a bank’s deposit stability, earnings and asset values, for…
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Cybersecurity in Today’s Banking Environment Community banks are increasingly reliant on technology for daily operations, from online banking platforms to internal financial systems. With this reliance comes greater risk, cyber…
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