The issue of loan-loss reserves could place bankers in the middle of a simmering dispute between regulators and accountants.

Several bank regulators have made it clear in the last month that they don’t want banks releasing reserves too quickly. The promise of added scrutiny has prompted some banks to change the methodology for reserves, either by adjusting the impact of historical losses or increasing scrutiny of projections.

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.