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Audit and accounting guide depository and lending institutions: banks and savings institutions, credit Unions, finance companies, and mortgage companies

The financial services industry is undergoing significant change, which has added challenges for institutions assessing their operations and internal controls for regulatory considerations. This 2016 edition of this industry standard resource offers clear and practical guidance of audit and account...

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Main Author: American Institute of Certified Public Accountants
Format: Book
Language:English
Published: Wiley 2020
Subjects:
Accounting
Online Access:http://dspace.uniten.edu.my/jspui/handle/123456789/15073
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spelling my.uniten.dspace-150732020-08-05T04:07:52Z Audit and accounting guide depository and lending institutions: banks and savings institutions, credit Unions, finance companies, and mortgage companies American Institute of Certified Public Accountants Accounting The financial services industry is undergoing significant change, which has added challenges for institutions assessing their operations and internal controls for regulatory considerations. 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. Key Benefits Include: • Coverage of regulatory updates from key industry regulators (FDIC, OCC, Federal Reserve and NCUA) • Coverage of Basel III capital rulings that implement both the Basel III capital framework issued by the Basel Committee on Banking Supervision and certain requirements imposed by the Dodd-Frank Act • Illustrative auditors’ reports • Appendix which highlights FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) • Appendix which highlights an overview of statements on quality control • A new appendix which highlights FASB ASU No. 2016-02, Leases • A new appendix which highlights FASB’s project on accounting for financial instruments, including an overview of FASB ASU No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, and FASB ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments 2020-08-05T04:07:52Z 2020-08-05T04:07:52Z 2016 Book http://dspace.uniten.edu.my/jspui/handle/123456789/15073 en Wiley
institution Universiti Tenaga Nasional
building UNITEN Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tenaga Nasional
content_source UNITEN Institutional Repository
url_provider http://dspace.uniten.edu.my/
language English
topic Accounting
spellingShingle Accounting
American Institute of Certified Public Accountants
Audit and accounting guide depository and lending institutions: banks and savings institutions, credit Unions, finance companies, and mortgage companies
description The financial services industry is undergoing significant change, which has added challenges for institutions assessing their operations and internal controls for regulatory considerations. 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. Key Benefits Include: • Coverage of regulatory updates from key industry regulators (FDIC, OCC, Federal Reserve and NCUA) • Coverage of Basel III capital rulings that implement both the Basel III capital framework issued by the Basel Committee on Banking Supervision and certain requirements imposed by the Dodd-Frank Act • Illustrative auditors’ reports • Appendix which highlights FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) • Appendix which highlights an overview of statements on quality control • A new appendix which highlights FASB ASU No. 2016-02, Leases • A new appendix which highlights FASB’s project on accounting for financial instruments, including an overview of FASB ASU No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, and FASB ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments
format Book
author American Institute of Certified Public Accountants
author_facet American Institute of Certified Public Accountants
author_sort American Institute of Certified Public Accountants
title Audit and accounting guide depository and lending institutions: banks and savings institutions, credit Unions, finance companies, and mortgage companies
title_short Audit and accounting guide depository and lending institutions: banks and savings institutions, credit Unions, finance companies, and mortgage companies
title_full Audit and accounting guide depository and lending institutions: banks and savings institutions, credit Unions, finance companies, and mortgage companies
title_fullStr Audit and accounting guide depository and lending institutions: banks and savings institutions, credit Unions, finance companies, and mortgage companies
title_full_unstemmed Audit and accounting guide depository and lending institutions: banks and savings institutions, credit Unions, finance companies, and mortgage companies
title_sort audit and accounting guide depository and lending institutions: banks and savings institutions, credit unions, finance companies, and mortgage companies
publisher Wiley
publishDate 2020
url http://dspace.uniten.edu.my/jspui/handle/123456789/15073
_version_ 1678595936406732800
score 13.211869

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