Title Audit and accounting guide : depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies. [O'Reilly electronic resource]

Publication Info.

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

To Access:
Available on O'Reilly for Public Libraries

Bookmark link: https://library.naperville-lib.org:444/record=b3177055~S1

QR Code

Description	1 online resource
	data file
Note	"July 1, 2017."
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.
Bibliography	Includes bibliographical references.
Subject	Banks and banking -- United States -- Accounting.
	Savings banks -- United States -- Accounting.
	Credit unions -- United States -- Accounting.
	Finance companies -- United States -- Accounting.
	Mortgage banks -- United States -- Accounting.
	Bank examination -- United States.
	Savings banks -- United States -- Auditing.
	Credit unions -- United States -- Auditing.
	Finance companies -- United States -- Auditing.
	Mortgage banks -- United States -- Auditing.
	Banques -- États-Unis -- Comptabilité.
	Caisses d'épargne -- États-Unis -- Comptabilité.
	Coopératives de services financiers -- États-Unis -- Comptabilité.
	Sociétés de crédit -- États-Unis -- Comptabilité.
	Banques -- Audit -- États-Unis.
	Bank examination
	Banks and banking -- Accounting
	Credit unions -- Accounting
	Credit unions -- Auditing
	Mortgage banks -- Accounting
	Mortgage banks -- Auditing
	Savings banks -- Accounting
	Savings banks -- Auditing
	United States
Added Author	American Institute of Certified Public Accountants.
Other Form:	Print version: Audit and accounting guide. New York, NY : American Institute of Certified Public Accountants, Inc., [2017] 1945498404 (OCoLC)1004104138
ISBN	9781119473381 (electronic bk.)
	1119473381 (electronic bk.)
	9781945498411
	1945498412
	1119473403
	9781119473404

Patron reviews: add a review

You can...

Also...

More Information

More Resources

Copies