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

Publisher: AICPA
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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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Depository and Lending Institutions - Guide and Alert Bundle
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Product# WDL-XX
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