Coverart for item
The Resource Audit and accounting guide depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies, AICPA, (electronic book)

Audit and accounting guide depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies, AICPA, (electronic book)

Label
Audit and accounting guide depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies
Title
Audit and accounting guide depository and lending institutions
Title remainder
banks and savings institutions, credit unions, finance companies, and mortgage companies
Statement of responsibility
AICPA
Creator
Author
Subject
Language
eng
Summary
The financial services industry is undergoing significant change, which has added challenges for institutions assessing their operations and internal controls for regulatory considerations.
Member of
Cataloging source
  • StDuBDS
  • StDuBDS
Dewey number
657.8333
Index
no index present
LC call number
HG1707
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
American Institute of Certified Public Accountants
http://library.link/vocab/subjectName
  • Banks and banking
  • Banks and banking
  • Finance companies
  • Finance companies
  • Credit unions
  • Credit unions
Summary expansion
The financial services industry is undergoing significant change, which has added challenges for institutions assessing their operations and internal controls for regulatory considerations. This 2016 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. New and existing regulatory reporting matters are also covered, including updates resulting from the Dodd-Frank Wall Street Reform and Consumer Protection Act and BASEL III implementation. Key Benefits Include:Coverage of regulatory updates from key industry regulators (FDIC, OCC, Federal Reserve and NCUA) Coverage of Basel III capital rulings that implement both the Basel III capital framework issued by the Basel Committee on Banking Supervision and certain requirements imposed by the Dodd-Frank Act Illustrative auditors' reports Appendix which highlights FASB ASU No. 2014-09,?Revenue from Contracts with Customers (Topic 606) Appendix which highlights an overview of statements on quality control A new appendix which highlights FASB ASU No. 2016-02,?Leases A new appendix which highlights FASB's project on accounting for financial instruments, including an overview of FASB ASU No. 2016-01,?Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, and FASB ASU No. 2016-13,?Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments
Target audience
specialized
Label
Audit and accounting guide depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies, AICPA, (electronic book)
Instantiates
Publication
Carrier category
online resource
Carrier MARC source
rdacarrier
Content category
text
Content type MARC source
rdacontent
Control code
AH31789010
Extent
864 pages
Form of item
electronic
Governing access note
After 5 minutes Preview, click on 2Request Access3, fill in a form with your details. If triggered, the book will be loaned and tied to the one user for 1 week, during which time users can read or download as they choose. 4th user request triggers auto-purchase
Isbn
9781119366362
Media category
computer
Media MARC source
rdamedia
Specific material designation
remote
Label
Audit and accounting guide depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies, AICPA, (electronic book)
Publication
Carrier category
online resource
Carrier MARC source
rdacarrier
Content category
text
Content type MARC source
rdacontent
Control code
AH31789010
Extent
864 pages
Form of item
electronic
Governing access note
After 5 minutes Preview, click on 2Request Access3, fill in a form with your details. If triggered, the book will be loaned and tied to the one user for 1 week, during which time users can read or download as they choose. 4th user request triggers auto-purchase
Isbn
9781119366362
Media category
computer
Media MARC source
rdamedia
Specific material designation
remote

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