TY  - BOOK
AU  -  American Institute of Certified Public Accountants. Financial Institution Guide Combination Task Force,
AU  - 
ED  - 
ED  - 
ED  - Safari, an O'Reilly Media Company
ED  - 
TI  - : 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 
SN  - 2
PY  - 2017///46
CY  - [Hoboken, New Jersey]
PB  - [John Wiley & Sons, Inc.]
KW  - 
KW  - 2
KW  - 0
KW  - 6
KW  - 20
KW  - Accounting.;Accounting.;Auditing
KW  - Bank examination;Bank examination.;Banks and banking;Credit unions.;Finance companies;Finance companies
KW  - United States.;United States;United States
KW  - sears;sears;sears;sears;sears;sears0
KW  - Electronic books
KW  - local
N1  - 5; Electronic reproduction; 2017; Boston, MA; Available via World Wide Web; Safari
N2  - 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
ER  -