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

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This 2013 edition provides clear, practical guidance on all aspects of your audit, including such industry-specific issues as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value accounting.

This guide provides both authoritative guidance and best practices for:

  • transfers and servicing;
  • troubled debt restructurings;
  • finance receivables and the allowance for loan and lease losses;
  • acquired loans
  • other real estate owned
  • fair value measurements

In addition, it includes illustrative auditors’ reports of financial statements for depository and lending institutions, as well as guidance related to new and existing regulatory reporting matters, including updates a result of the Dodd-Frank Wall Street Reform and Consumer Protection Act, BASEL III implementation, and amendments to the Corporate Credit Union rulings.

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Online Subscription > AICPA Online Professional Library. The online subscription option below includes the corresponding Audit Risk Alert, content updates and unlimited online access for 1 year. AICPA Online Professional Library – your source for the latest guidance, information, and standards on a variety of accounting & auditing, industry-specific, and practice management topics. Click here for more information.

Paperback , 2013
Product# AAGDEP13P
Availability: In Stock
*Discounted price reflected in Shopping Cart
Regular:$98.75
AICPA Member:$79.00
Your Price:$98.75
eBook , 2013
Product# AAGDEP13E
Availability: eBook Download
Regular:$88.75
AICPA Member:$71.00
Your Price:$88.75
Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies - Audit and Accounting Guide
Online Subscription
Product# WDL-XX
Availability: Online Access 1 Year
For registered users only
Regular:$106.25
AICPA Member:$85.00
Your Price:$106.25
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