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Audit and Accounting Guide Depository and Lending Institutions. Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies

Audit and Accounting Guide Depository and Lending Institutions. Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies
Автор: AICPA
Дата написания:
Издательство: John Wiley & Sons Limited
ISBN: 9781119366362
Цена: 9155.07 Руб.
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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,

Гениальная мысль: Одни книги учат нас жизни, другие - украшают наш быт. (Михаил Генин)

Отличная шутка: Хотел провести анализ своего финансового состояния по-научному, применяя математику. Но бесконечно малые — не самая сильная сторона моих знаний.