Depository and Lending Institutions- Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Compani. AICPA

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Название: Depository and Lending Institutions- Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Compani

Автор: AICPA

Издательство: John Wiley & Sons Limited (USD)

Жанр: Бухучет, налогообложение, аудит

Серия:

isbn: 9781119558293

isbn: 0

Аннотация:

The 2018 edition of this financial institution 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.