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_aDepository and lending institutions :
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_bbanks 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 /
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_aFirst edition.
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_a[Hoboken, New Jersey] :
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_b[John Wiley & Sons, Inc.],
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_a1 online resource (864 pages).
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_aThe 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
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521 _a
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_aElectronic reproduction.
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_bBoston, MA :
_nAvailable via World Wide Web.
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542 _g
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_fCopyright ℗♭ 2017 by John Wiley & Sons
546 _a
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550 _aMade available through: Safari, an O'Reilly Media Company
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_aBank examination;Bank examination.;Banks and banking;Credit unions.;Finance companies;Finance companies
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