ABA DataBank: Higher costs, less credit
Despite temporary tariff relief, small businesses still face elevated costs from historically high tariffs on Chinese goods.
Tax and Accounting
Did you know that the federal government is a major source of bank balance sheet volatility?
How tax payments and entitlement spending make balance sheet management trickier.
House committee advances tax package with ABA priorities
The House Ways and Means Committee voted along party lines to advance a federal budget reconciliation tax package that includes...
ABA announces support for several provisions in budget reconciliation tax package
ABA strongly supports several provisions in the federal budget reconciliation tax package, including language to make permanent the Section 199A...
Federal budget reconciliation tax package includes ACRE Act, other ABA priorities
Congressional leaders unveiled a federal budget reconciliation tax package that contains several banking industry priorities, including language to expand access...
ABA, associations: Proposed tax bill will help U.S. companies with foreign rivals
ABA joined a coalition of associations in voicing support for legislation to make permanent tax reforms that help U.S. companies...
Capital for local communities and adapting for the future
Four key findings from the 2024 FDIC Small Business Lending Survey
ABA raises concerns about proposed standardization of financial performance indicators
ABA said it does not support a proposal by the Financial Accounting Standards Board to establish and track a standardized...
FASB votes to end “CECL double count” in bank acquisitions
The Financial Accounting Standards Board voted to eliminate the CECL "double count" that is often recorded in bank mergers and...
Synthetic risk transfers: A risk and capital management tool for banks
Enhanced oversight and potential adjustments to capital requirements could impact the attractiveness and structure of SRT transactions.
