Audit and accounting guide : depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies / AICPA.

Format:

Book

Author/Creator:

American Institute of Certified Public Accountants, author.

Contributor:

American Institute of Certified Public Accountants, publisher.

Language:

English

Subjects (All):

Banks and banking--United States--Accounting.

Banks and banking.

Savings banks--United States--Accounting.

Savings banks.

Credit unions--United States--Accounting.

Credit unions.

Physical Description:

1 online resource (1 volume) : illustrations

Edition:

1st edition

Place of Publication:

New York, New York : American Institute of Certified Public Accountants, Inc., 2017.

System Details:

text file

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.

Notes:

"July 1, 2017."

Includes bibliographical references.

Description based on online resource; title from PDF title page (ebrary, viewed October 19, 2017).

ISBN:

9781119473381

1119473381

9781945498411

1945498412

9781119473404

1119473403

OCLC:

1031484916