Электронная книга: AICPA «Audit and Accounting Guide Depository and Lending Institutions. Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies»

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

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-FrankAct • 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

Издательство: "John Wiley&Sons Limited"

ISBN: 9781119366362

электронная книга

Купить за 7644.73 руб и скачать на Litres

Другие книги автора:

КнигаОписаниеГодЦенаТип книги
Audit and Accounting Guide Depository and Lending Institutions. Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage CompaniesThe 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… — John Wiley&Sons Limited, электронная книга Подробнее...7644.73электронная книга
Audit Risk Alert. General Accounting and Auditing Developments, 2017/18 — John Wiley&Sons Limited, электронная книга Подробнее...3783.9электронная книга
Audit Risk Alert. Government Auditing Standards and Single Audit Developments: Strengthening Audit Integrity 2017/18This book focuses on areas of change in audits performed under the Uniform Guidance, highlighting those areas which may be challenging or frequently misunderstood. It also discusses emerging practice… — John Wiley&Sons Limited, электронная книга Подробнее...3783.9электронная книга
Audit Guide. Government Auditing Standards and Single Audits 2017This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the financial… — John Wiley&Sons Limited, электронная книга Подробнее...8416.9электронная книга
Codification of Statements on Standards for Accounting and Review Services: Numbers 1 - 23In addition to SSARS No. 21, which is now effective, this edition includes two newly released Statements on Standards for Accounting and Review Services (SSARS): SSARS No. 22, Compilation of Pro… — John Wiley&Sons Limited, электронная книга Подробнее...4555.34электронная книга
Audit and Accounting Guide: Investment Companies, 2017Whether a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This guide… — John Wiley&Sons Limited, электронная книга Подробнее...13049.89электронная книга
Prospective Financial InformationThis resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information: Helps with… — John Wiley&Sons Limited, электронная книга Подробнее...6871.83электронная книга
Audit and Accounting Guide: Construction Contractors, 2017Considered the industry standard resource, this guide’s 2017 edition is packed with information on new requirements and relevant changes to the FASB Accounting Standards Codification, including a… — John Wiley&Sons Limited, электронная книга Подробнее...7644.73электронная книга
Health Care Entities, September 2017It is critical that auditors understand the complexities of the specialized accounting and regulatory requirements of the health care industry. This guide is considered the industry standard resource… — John Wiley&Sons Limited, электронная книга Подробнее...7644.73электронная книга
Guide: Preparation, Compilation, and Review Engagements, 2017Issued under the authority of Accounting and Review Services Committee (ARSC) and a go-to guide for accountants performing preparation, compilation and review engagements, this version contains the… — John Wiley&Sons Limited, электронная книга Подробнее...6871.83электронная книга
Accounting Guide: Brokers and Dealers in Securities 2017The 2017 edition gives up-to-date industry-specific guidance needed to be able to tailor operations with the most current standards and regulations. Included are new best practices and interpretive… — John Wiley&Sons Limited, электронная книга Подробнее...6871.83электронная книга
Audit Risk Alert: General Accounting and Auditing Developments 2018/19Containing descriptions of all recent auditing, accounting and regulatory developments, this 2018 alert will ensure that accountants have a robust understanding of the business, economic, and… — John Wiley&Sons Limited (USD), электронная книга Подробнее...5525.76электронная книга
Accounting Guide. Brokers and Dealers in Securities 2018 — John Wiley&Sons Limited (USD), электронная книга Подробнее...9272.03электронная книга
Audit Risk Alert. Government Auditing Standards and Single Audit Developments: Strengthening Audit Integrity 2018/19This Audit Risk Alert highlights areas of change in audits performed under the Uniform Guidance, focusing on areas which may be challenging or frequently misunderstood. It also discusses emerging… — John Wiley&Sons Limited (USD), электронная книга Подробнее...4589.19электронная книга
Audit and Accounting Guide: Construction Contractors, 2018Considered the construction contractors industry standard resource, this 2018 edition is packed with information on new requirements and relevant changes to the FASB Accounting Standards… — John Wiley&Sons Limited (USD), электронная книга Подробнее...7089.31электронная книга

AICPA

См. ИНСТИТУТ ДИПЛОМИРОВАННЫХ ОБЩЕСТВЕННЫХБУХГАЛТЕРОВ, АМЕРИКАНСКИЙ.

Источник: AICPA

См. также в других словарях:

  • AICPA — (American Institute of Certified Public Accountants) large professional organization for accountants in the United States …   English contemporary dictionary

  • AICPA — American Institute of Certified Public Accountants (AICPA) The national association that represents certified public accountants in business and industry, public practice, government, and education. American Banker Glossary * * * AICPA AICPA… …   Financial and business terms

  • AICPA — См. ИНСТИТУТ ДИПЛОМИРОВАННЫХ ОБЩЕСТВЕННЫХБУХГАЛТЕРОВ, АМЕРИКАНСКИЙ …   Большой бухгалтерский словарь

  • AICPA — American Institute of Certified Public Accountants (Business » Accounting) …   Abbreviations dictionary

  • AICPA — Abk. für ⇡ American Institute of Certified Public Accountants …   Lexikon der Economics

  • AICPA — American Institute of Certified Public Accountants Американский институт дипломированных бухгалтеров …   Финансово-инвестиционный толковый словарь


Поделиться ссылкой на выделенное

Прямая ссылка:
Нажмите правой клавишей мыши и выберите «Копировать ссылку»