CLR

Showing 113–128 of 333 results

  • In the News – What the new DOL rules could mean for your borrowers

    October / November 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 449

    Abstract: The Department of Labor issued new final overtime rules that update the thresholds for classifying workers as nonexempt and highly compensated. This article outlines changes that will go into effect on December 1 and legitimate ways to minimize the adverse effects.

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  • Budget vs. actual: How reliable are management’s estimates?

    October / November 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 670

    Abstract: Borrowers often submit forecasts and budgets when they’re applying for a loan. But these estimates may be off the mark for various reasons. This article guides lenders on how to assess whether these estimates seem reasonable and to compare them to actual results in subsequent reporting periods.

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  • Agreed upon procedures – These customized engagements can provide valuable insight

    October / November 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 541

    Abstract: An “agreed upon procedures” (AUP) engagement uses similar procedures to an audit, but on a smaller and limited scale and with no assurance from the CPA. This article uses a hypothetical example to explain how a customized AUP engagement differs from an audit and can be used to identify specific problems that require immediate action.

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  • The butcher, the baker, the candlestick maker – Adopting a customized due diligence approach

    October / November 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 885

    Abstract: Most loan portfolios include businesses of all shapes and sizes. Before reviewing a borrower’s financial statements, it’s essential to consider the industry in which it operates. This article provides a five-factor approach to evaluating competitive forces that may help lenders anticipate future opportunities and threats. A sidebar shows how a lender might apply a scorecard approach to rate three hypothetical borrowers: a butcher, a baker and a candlestick maker.

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  • In the News – Partnership audits in a nutshell

    August / September 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 437

    Abstract: Lenders may be indirectly affected by new rules for IRS audits of partnerships and LLCs, which are treated as partnerships for tax purposes. This article provides a brief summary of how the rules have recently changed and when they go into effect.

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  • 5 lessons learned about fraud over the last 20 years

    August / September 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: Fraud continues to be a hot button for lenders who become indirect victims when borrowers that suffer fraud losses are unable to repay their debts. This article provides five takeaways from the 2016 Report to the Nations on Occupational Fraud and Abuse for borrowers and lenders alike. It covers the types and costs of fraud, the profile of a perpetrator, methods of concealment, and potential red flags that warrant further investigation.

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  • Dissension in the ranks – Embrace the healthy changes that come with new talent

    August / September 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 654

    Abstract: It’s common for borrowers to feel blindsided when a key person, such as a top manager, CEO, CFO or lead salesperson, unexpectedly resigns. The effects often trickle down the organization, impacting morale and productivity. This article explains how proactive owners implement a game plan to facilitate the transition and minimize disruptions. Eventually, if a strong replacement is found, the change can revitalize operations and make the borrower stronger than ever.

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  • What every lender needs to know about impairment

    August / September 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: Impairment testing is designed to give lenders and other stakeholders an early warning sign that the value of a company’s goodwill, brand or other indefinite-lived intangible asset has decreased. This article explains which intangible assets are subject to impairment, how it’s measured and how the accounting rules about impairment testing are evolving. A sidebar shows how impairment affects a borrower’s financial statements.

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  • In the News – New accounting standard changes the rules for leases

    June / July 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 441

    Abstract: A new financial reporting standard issued by the FASB may require borrowers to re-evaluate their leasing decisions. This article discusses how the updated guidance differs from current lease accounting practice and explains how lenders can help borrowers as they implement the changes.

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  • Beyond the numbers – Footnote disclosures provide a clearer picture of what lies beneath

    June / July 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 531

    Abstract: Business owners often think that financial statement footnotes require too many detailed disclosures under GAAP. But footnotes can provide insight into the details of account balances, accounting practices and potential risks — knowledge that’s vital to making well-informed lending and investing decisions. This article highlights key risk factors to watch out for in a borrower’s footnotes and explores the latest developments in the FASB’s disclosure framework project.

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  • Lending to borrowers with multiple entities

    June / July 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 680

    Abstract: Borrowers that operate various lines of business under one “roof” may expose themselves and their lenders to high levels of risk. But creating separate legal entities for different business practices can reduce those risks. This article presents the upsides and potential pitfalls for lenders to know about when borrowers operate multiple legal entities.

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  • The ins and outs of accounting for inventory

    June / July 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 857

    Abstract: For many types of businesses, inventory is typically a leading source of collateral. This article describes the different accounting methods borrowers use to report their inventories and explains why lenders can’t always accept inventories at face value. A sidebar helps lenders understand what makes up the LIFO reserve.

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  • In the News – Are your borrowers securely disposing of equipment?

    April / May 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 434

    Abstract: Borrowers need to upgrade equipment to stay productive and competitive. But when they retire these assets, weak disposal protocol could lead to data security breaches and environmental liabilities. This article explains how lenders can help borrowers prevent yesterday’s assets from becoming tomorrow’s liabilities.

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  • Goodbye, one-year extenders – Businesses welcome a new era in tax planning

    April / May 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 673

    Abstract: Taxes aren’t something that lenders usually discuss with borrowers. But this year might be an exception. This article discusses several major tax law changes that occurred at the end of 2015 under the PATH Act, including provisions that relate to the research credit, depreciation tax breaks and a reduction in the recognition period for S corporations. These changes will allow borrowers to plan with greater certainty and take advantage of numerous tax-saving opportunities.

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  • Help borrowers take a closer look at liquidity

    April / May 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: Traditionally, lenders have equated higher liquidity with lower credit risk. But years of historically lower interest rates have led many companies to stockpile cash and otherwise become lax in working capital management. This article explains why it’s possible to have too much of a good thing and how you can help borrowers renew their interest in running a tight ship as interest rates gradually rise in 2016 and beyond.

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  • Postdeal M&A issues: Ensuring a smooth transition

    April / May 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: Mergers and acquisitions take months (or even years) of work to conduct due diligence, negotiate the terms and obtain financing. But the hardest work comes after closing, when management is tasked with integrating two corporate cultures. This article explains how lenders can do more than watch from the sidelines: They can review interim performance, encourage swift and decisive change, and ask a lot of questions. A sidebar highlights simplified accounting alternatives that private companies may now elect after combining with another entity to minimize postdeal accounting costs.

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