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Basis of Presentation (Tables)
 9 Months Ended
Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Changes Due to Adoption of New Revenue Recognition Guidance
The cumulative effect of the changes to our consolidated balance sheets at January 1, 2018, for the adoption of the new revenue standard were as follows:

(Dollars in thousands)
 
Balance at December 31, 2017
 
Adjustments Due to Adoption of ASC 606
 
Balance at
January 1, 2018
Accrued interest receivable and other assets:
 
 
 
 
 
 
Accounts receivable
 
$
55,946

 
$
(34,340
)
 
$
21,606

Other liabilities:
 
 
 
 
 
 
Deferred revenue
 
27,057

 
(26,321
)
 
736

Current taxes payable
 
4,675

 
(2,217
)
 
2,458

Stockholders' Equity:
 
 
 
 
 
 
Retained earnings
 
2,866,837

 
(5,802
)
 
2,861,035

In accordance with the new revenue standard requirements, the disclosure of the impact of adoption on our consolidated balance sheets at September 30, 2018 and our statements of income for the three and nine months ended September 30, 2018, were as follows:
 
 
September 30, 2018
(Dollars in thousands)
 
As Reported
 
Balances Without Adoption of ASC 606
 
Effect of Change
Higher/(Lower)
Accrued interest receivable and other assets:
 
 
 
 
 
 
Accounts receivable
 
$
61,090

 
$
100,470

 
$
(39,380
)
Other liabilities:
 
 
 
 
 
 
Deferred fees
 
556

 
28,379

 
(27,823
)
Current taxes payable (receivable)
 
2,002

 
(694
)
 
2,696

Stockholders' Equity:
 
 
 
 
 
 
Retained earnings
 
3,672,696

 
3,678,020

 
(5,324
)
 
 
Three months ended September 30, 2018
(Dollars in thousands)
 
As Reported
 
Balances Without Adoption of ASC 606
 
Effect of Change
Higher/(Lower)
Other noninterest income:
 
 
 
 
 
 
Fund management fees
 
$
5,479

 
$
6,087

 
$
(608
)
Income tax expense
 
95,308

 
95,463

 
(155
)
 
 
 
 
 
 
 
Net Income available to common stockholders
 
274,817

 
275,270

 
(453
)
Diluted earnings per share
 
5.10

 
5.11

 
(0.01
)
 
 
Nine months ended September 30, 2018
(Dollars in thousands)
 
As Reported
 
Balances Without Adoption of ASC 606
 
Effect of Change
Higher/(Lower)
Other noninterest income:
 
 
 
 
 
 
Fund management fees
 
$
17,144

 
$
19,001

 
$
(1,857
)
Income tax expense
 
246,561

 
247,040

 
(479
)
 
 
 
 
 
 
 
Net Income available to common stockholders
 
707,576

 
708,954

 
(1,378
)
Diluted earnings per share
 
13.15

 
13.18

 
(0.03
)