01732nam 2200433 450 991067736330332120191114101643.01-119-55829-81-119-55836-01-948306-06-9(CKB)4100000006671161(MiAaPQ)EBC5514491(CaSebORM)9781948306058(EXLCZ)99410000000667116120180929d2018 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierDepository and lending institutions banks and savings institutions, credit unions, finance companies, and mortgage companies1st editionDurham, North Carolina :AICPA,2018.1 online resource (843 pages)Includes index.1-948306-05-0 Includes bibliographical references.The 2018 edition of this financial institution 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.Bank examinationBank examination.657.833AICPA1342237MiAaPQMiAaPQMiAaPQBOOK9910677363303321Depository and lending institutions3066088UNINA