LEADER 02594nam 2200541 450 001 9910677394403321 005 20210825114118.0 010 $a1-119-47338-1 010 $a1-945498-41-2 010 $a1-119-47340-3 035 $a(CKB)4100000000641111 035 $a(OCoLC)1031484916 035 \\$a(Safari)9781945498404 035 $a(MiAaPQ)EBC5056984 035 $a(WaSeSS)IndRDA00115519 035 $a(CaSebORM)9781945498404 035 $a(EXLCZ)994100000000641111 100 $a20171020h20172017 uy 0 101 0 $aeng 135 $aurunu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAudit and accounting guide $edepository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies /$fAICPA 205 $a1st edition 210 1$aNew York, New York :$cAmerican Institute of Certified Public Accountants, Inc.,$d2017. 210 4$dİ2017 215 $a1 online resource (1 volume) $cillustrations 300 $a"July 1, 2017." 311 $a1-945498-40-4 320 $aIncludes bibliographical references. 330 $aThe 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. 606 $aBanks and banking$zUnited States$xAccounting 606 $aSavings banks$zUnited States$xAccounting 606 $aCredit unions$zUnited States$xAccounting 615 0$aBanks and banking$xAccounting. 615 0$aSavings banks$xAccounting. 615 0$aCredit unions$xAccounting. 676 $a657.8333 700 $aAICPA$01342237 712 02$aAmerican Institute of Certified Public Accountants, 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910677394403321 996 $aAudit and accounting guide$93065520 997 $aUNINA