This completely new edition will assist auditors, management accountants and financial professionals achieve a more robust understanding of the unique business, economic, and regulatory environments associated with financial institutions.
This Alert will keep you up to speed on recently issued regulatory developments, accounting pronouncements, and audit risks; major changes to the regulatory capital rules; and will keep you up-to-date on emerging issues that may require consideration during 2014/15 risk assessment and planning procedures.
Regulatory, accounting and auditing guidance in this edition includes:
U.S. implementation of Basel III including discussion of major changes from the current risk-based capital rule and new additional requirements
The Volcker Rule
NCUA Derivatives Regulations
PCAOB Auditing Standards for Broker-Dealers
This alert also includes information on emerging issues such as: