Depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies : depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies / AICPA.
By: American Institute of Certified Public Accountants. Financial Institution Guide Combination Task Force [author.]
Contributor(s): Safari, an O'Reilly Media Company
Language: English Publisher: [Hoboken, New Jersey] : [John Wiley & Sons, Inc.], 2017Edition: First editionDescription: 1 online resource (864 pages)Content type: text Media type: computer Carrier type: online resourceSubject(s): Bank examination -- United States | Bank examination | Banks and banking -- Accounting | Credit unions | Finance companies -- United States -- Accounting | Finance companies -- United States -- AuditingGenre/Form: Electronic books.Online resources: Wiley Online Library Summary: The 2017 edition of this industry standard resource offers clear and practical guidance of audit and accounting issues such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value accounting. It also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters. Updates include: SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern SSAE No. 18, Attestation Standards: Clarification and Recodification Note: FASB ASU No. 2016-13 will have a significant impact on the guide; however, incorporation of guidance will not occur until the 2018 or 2019 edition of the guide| Item type | Current location | Home library | Call number | Status | Date due | Barcode | Item holds |
|---|---|---|---|---|---|---|---|
| BOOK | Circulation Section | Circulation Section Circulation Section | HG1707.5 .A44 2017 (Browse shelf) | Available | C-EB002 |
The 2017 edition of this industry standard resource offers clear and practical guidance of audit and accounting issues such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value accounting. It also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters. Updates include: SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern SSAE No. 18, Attestation Standards: Clarification and Recodification Note: FASB ASU No. 2016-13 will have a significant impact on the guide; however, incorporation of guidance will not occur until the 2018 or 2019 edition of the guide
Electronic reproduction. Boston, MA : Safari, Available via World Wide Web. 2017
Mode of access: World Wide Web
Copyright © 2017 by John Wiley & Sons 2017
Made available through: Safari, an O'Reilly Media Company
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