Audit and Accounting Guide Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Compani
ISBN: 1948306727
EAN13: 9781948306720
Language: English
Pages: 896
Dimensions: 1.00" H x 9.00" L x 6.00" W
Weight: 2.00 lbs.
Format: Paperback
Publisher:

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

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Book Overview
The financial services industry is undergoing significant change, which has added challenges for institutions assessing their operations and internal controls for regulatory considerations. The 2019 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. This guide provides comprehensive, reliable accounting implementation guidance for preparers. Further, it provides in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit for practitioners, In addition, it provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters.