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Credit card origination costs, present value of future profits and estimated mine worker benefit payments The emerging issues task force reached consensuses on issues concerning mine workers benefits, credit card origination fees and future profits' present ......(Continue Reading)Accounting for environmental liabilities, individual credit card acquisitions and income tax uncertainties in acquisitions The FASB emerging issues task force reached consensuses on three issues concerning environmental liabilities accounting, individual credit cards and income ......(Continue Reading)Simultaneous common control mergers and "removal of accounts" provisions in credit card securitizations This month's column discusses two recent consensuses reached by the Financial Accounting Standards Board emerging issues task force (EITF) concerning ......(Continue Reading)Interagency guidance on credit card account management and loss allowance practices - Announcements Under the auspices of the Federal Financial Institutions Examination Council, the Office of the Comptroller of the Currency, the Federal Reserve Board, ......(Continue Reading)Profits and balance sheet developments at U.S. commercial banks in 1996 - includes related articles on consolidation of commercial banks, credit card banks US commercial banks had a very good year in 1996, with solid growth in profits and high levels of return on equity and return on assets. The solid expansion ......(Continue Reading) |