2020 Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies - Audit and Accounting Guide
Updated for 2020, this industry standard resource offers comprehensive and reliable accounting implementation guidance for preparers.
The clear and practical guidance you need.
The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations.
Updated for 2020, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. This guide offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit.
Topics covered include:
- Transfers and servicing;
- Troubled debt restructurings;
- Financing receivables and the allowance for loan losses; and,
- Fair value accounting
This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters.
- This guide is applicable for management accounting and financial professionals at depository and lending institutions of all sizes, as well as CPAs at auditing firms of all sizes who perform engagements in the depository and lending industry.
- The latest auditing and regulatory guidance specific to financial institutions.
- Background on the financial institutions industry as well as interpretive guidance for both new and existing rules. Coverage of regulatory updates from key industry regulators (FDIC, OCC, Federal Reserve and NCUA)
- Illustrative auditor's report
- Appendix highlighting FASB's project on accounting for financial instruments, including overview of FASB ASU No. 2016-01, FASB ASU No. 2016-13, and FASB ASU No. 2017-12.
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