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Audit and Accounting Guide Depository and Lending Institutions, 2nd Edition

via Wiley

Description

The 2017 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 as well as discussions on existing regulatory reporting matters. Updates include:

  • SAS No. 132, The Auditor's Consideration of an Entity’s Ability to Continue as a Going Concern
  • SSAE No. 18, Attestation Standards: Clarification and Recodification
  • Note: FASB ASU No. 2016-13 will have a significant impact on the guide; however, incorporation of guidance will not occur until the 2018 or 2019 edition of the guide.

Books

Wiley

Exclusively Paid

28h 48m

No Certificate

864 pages

Audit and Accounting Guide Depository and Lending Institutions, 2nd Edition

via Wiley
Affiliate notice

  • Type
    Books
  • Provider
    Wiley
  • Pricing
    Exclusively Paid
  • Duration
    28h 48m
  • Certificate
    No Certificate

The 2017 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 as well as discussions on existing regulatory reporting matters. Updates include:

  • SAS No. 132, The Auditor's Consideration of an Entity’s Ability to Continue as a Going Concern
  • SSAE No. 18, Attestation Standards: Clarification and Recodification
  • Note: FASB ASU No. 2016-13 will have a significant impact on the guide; however, incorporation of guidance will not occur until the 2018 or 2019 edition of the guide.