Depository Institutions

Financial Reporting for Banks

The current financial reporting environment for banks is marked by a movement from historical cost to fair value accounting with an attendant increase in the complexity of accounting measurements

Mercer Capital’s professionals possess a knowledge of relevant accounting pronouncements and have expertise in valuation techniques appropriate for financial statement reporting.

For financial reporting compliance, Mercer Capital provides valuation services regarding:

Company securities issued in specific transactions
Customer relationships, including depository relationships (also referred to as core deposit intangible assets)
Non-competition and employment agreements
Preferred stock, trust preferred securities and other non-equity instruments
Other unique contractual or separable intangibles recorded under ASC 805 (formerly SFAS 141R)
Mark-to-market analysis of loan and deposit portfolios
Impairment tests regarding goodwill and other intangible assets
Equity or equity-linked instruments issued as compensation
Restricted stock

Professionals

Andrew K. Gibbs, CFA, CPA/ABV

Senior Vice President

Jeff K. Davis, CFA

Managing Director

Jay D. Wilson, Jr., CFA, ASA, CBA

Senior Vice President

Eden G. Stanton, CFA, ASA

Vice President

Mary Grace Arehart, CFA

Vice President

Research and Resources

Industry Landing Page

Depository Institutions

Mercer Capital has extensive experience assisting banks, thrifts, and credit unions with corporate valuation requirements, transactional advisory services, financial reporting, and strategic decisions.

Regional Bank Peer Reports

Updated weekly, Mercer Capital’s Regional Public Bank Peer Reports offer a closer look at the market pricing and performance of publicly traded banks in the states of five U.S. regions.

Texas Bank Snapshot

These monthly updates focus on bank activity in Texas. Each edition highlights various banking metrics, including public market indicators, M&A market indicators, and key indices of the top financial institutions in Texas, providing insight into financial institution valuation issues.

These monthly newsletters are focused on bank activity in five U.S. regions. Each edition of Bank Watch highlights various banking metrics, including public market indicators, M&A market indicators, and key indices of the top financial institutions in your region, providing insight into financial institution valuation issues.