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

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

Giá sản phẩm trên Tiki đã bao gồm thuế theo luật hiện hành. Bên cạnh đó, tuỳ vào loại sản phẩm, hình thức và địa chỉ giao hàng mà có thể phát sinh thêm chi phí khác như phí vận chuyển, phụ phí hàng cồng kềnh, thuế nhập khẩu (đối với đơn hàng giao từ nước ngoài có giá trị trên 1 triệu đồng).....

Tác giả: AICPA

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