Login

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, ebook

111,60€

Ebook, ePUB with Adobe DRM
ISBN: 9781943546756
DRM Restrictions

Printing259 pages with an additional page accrued every 3 hours, capped at 259 pages
Copy to clipboard5 excerpts

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

Keywords: Depository, lending institutions, banks and savings, Credit Unions, finance companies, mortgage companies, audit and accounting, financial services, key industry regulators, FDIC, OCC, Federal Reserve, NCUA, Base III, capital framework, capital rulings, auditors’ reports, Dodd-Frank Wall Street Reform, Consumer Protection Act, financial instruments , Accounting Special Topics

Publisher
John Wiley and Sons, Inc.
Publication year
2016
Language
en
Edition
1
Page amount
864 pages
Category
Economy
Format
Ebook
eISBN (ePUB)
9781943546756
Printed ISBN
9781943546749

Similar titles