Depository and Lending Institutions Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies

• Corporate Author: Ohio Library and Information Network
• Format: Book
• Language: English
• Published: New York American Institute of Certified Public Accountants, Inc 2016
• Series: Audit & accounting guide
• Subjects: Banks and banking > Accounting > Standards > United States; Business and economics > Accounting > Financial; Bank examination > Standards > United States
• Online Access: Click Here to View Status and Holdings.
• Item Description: Includes index
• Physical Description: xxvii, 828 pages illustrations 23 cm
• ISBN: 9781943546749

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.