The arcane and complex world of merger accounting has taken on more importance than ever for banks considering deals.

When it bought First Interstate Bancorp, Wells Fargo & Co. used a style of accounting previously spurned by most banks. Apparently the tactic worked, and now observers are wondering how other banks will handle the accounting for mergers.

Subscribe Now

Access to authoritative analysis and perspective and our data-driven report series.

14-Day Free Trial

No credit card required. Complete access to articles, breaking news and industry data.