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


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