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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. 6

By: American Institute of Certified Public Accountants. Financial Institution Guide Combination Task Force, 4 0 16, [, author.] | [, ] |

Contributor(s): Safari, an O'Reilly Media Company 5 6 [] |

Language: English Summary language: Unknown language code Original language: Unknown language code Series: ; [Hoboken, New Jersey] : [John Wiley & Sons, Inc.], 201746Edition: First editionDescription: 1 online resource (864 pages)Content type: text Media type: computer Carrier type: online resourceISBN: ISSN: 2Other title: 6 []Uniform titles: | | Related works: 1 40 6 []Subject(s): -- 2 -- 0 -- -- | -- 2 -- 0 -- 6 -- | 2 0 -- | -- -- 20 -- | | -- -- Accounting.;Accounting.;Auditing. Bank examination;Bank examination.;Banks and banking;Credit unions.;Finance companies;Finance companies -- United States.;United States;United States -- -- | -- -- -- 20 -- --Genre/Form: Electronic books. -- -- Additional physical formats: DDC classification: | LOC classification: | | 2Other classification:

Contents:

Action note: In: 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 Other editions:

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Item type	Current location	Home library	Collection	Call number	Status	Date due	Barcode	Item holds
Book	PLM	PLM Circulation Section	Circulation-Circulating	HG1707.5 .A44 2017 (Browse shelf)	Available		C-EB002

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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. 2017 Boston, MA : Available via World Wide Web. Safari,