LEADER 01766nam 2200445 450 001 9910555124203321 005 20191114101643.0 010 $a1-119-55829-8 010 $a1-119-55836-0 010 $a1-948306-06-9 035 $a(CKB)4100000006671161 035 $a(MiAaPQ)EBC5514491 035 $a(CaSebORM)9781948306058 035 $a(EXLCZ)994100000006671161 100 $a20180929d2018 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aDepository and lending institutions $ebanks and savings institutions, credit unions, finance companies, and mortgage companies 205 $a1st edition 210 1$aDurham, North Carolina :$cAICPA,$d2018. 215 $a1 online resource (843 pages) 300 $aIncludes index. 311 $a1-948306-05-0 320 $aIncludes bibliographical references. 330 $aThe 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. 606 $aBank examination 608 $aElectronic books. 615 0$aBank examination. 676 $a657.833 700 $aAICPA$01217417 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910555124203321 996 $aDepository and lending institutions$92817708 997 $aUNINA