Audit and Accounting Guide Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Compani - Softcover

AICPA

Softcover

ISBN 10: 1943546746 ISBN 13: 9781943546749

Verlag: American Institute of Certified Public Accountants, 2016

Inhaltsangabe

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

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Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession s technical and ethical standards. The AICPA s founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.

Details zur Ausgabe

• Verlag: American Institute of Certified Public Accountants
• Erscheinungsdatum: 2016
• ISBN 10: 1943546746
• ISBN 13: 9781943546749
• Einband: Tapa blanda
• Sprache: Englisch
• Anzahl der Seiten: 864
• Kontakt zum Hersteller: Nicht verfügbar