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Audit and Accounting Guide Depository and Lending Institutions

Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies 2019

Aicpa
Livre broché | Anglais | AICPA Audit and Accounting Guide
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Description

The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations. Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit.

Topics covered include:

  • Transfers and servicing;
  • Troubled debt restructurings;
  • Financing receivables and the allowance for loan losses; and,
  • Fair value accounting
This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters.

The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations. Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit.

Topics covered include:

  • Transfers and servicing;
  • Troubled debt restructurings;
  • Financing receivables and the allowance for loan losses; and,
  • Fair value accounting
This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters.

Spécifications

Parties prenantes

Auteur(s) :
Editeur:

Contenu

Nombre de pages :
896
Langue:
Anglais
Collection :

Caractéristiques

EAN:
9781948306720
Date de parution :
20-11-19
Format:
Livre broché
Format numérique:
Trade paperback (VS)
Dimensions :
152 mm x 226 mm
Poids :
1056 g

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