Audits Of Finance Companies
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Author | : AICPA |
Publisher | : John Wiley & Sons |
Total Pages | : 876 |
Release | : 2019-11-20 |
Genre | : Business & Economics |
ISBN | : 1948306735 |
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 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It 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. 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 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It 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.
Author | : AICPA |
Publisher | : John Wiley & Sons |
Total Pages | : 859 |
Release | : 2017-09-19 |
Genre | : Business & Economics |
ISBN | : 1119473381 |
The 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.
Author | : American Institute of Certified Public Accountants. Auditing Standards Division |
Publisher | : |
Total Pages | : 22 |
Release | : 1991 |
Genre | : Commercial finance companies |
ISBN | : |
Author | : American Institute of Certified Public Accountants. Finance Companies Guide Special Committee |
Publisher | : |
Total Pages | : 136 |
Release | : 1997 |
Genre | : Commercial finance companies |
ISBN | : |
Author | : American Institute of Certified Public Accountants. Committee on Finance Companies |
Publisher | : |
Total Pages | : 138 |
Release | : 1973 |
Genre | : Accounting |
ISBN | : |
Author | : American Institute of Certified Public Accountants. Finance Companies Guide Special Committee |
Publisher | : |
Total Pages | : 132 |
Release | : 1998 |
Genre | : Business & Economics |
ISBN | : |
Author | : American Institute of Certified Public Accountants. Finance Companies Guide Special Committee |
Publisher | : |
Total Pages | : 136 |
Release | : 2000 |
Genre | : Commercial finance companies |
ISBN | : |
Author | : American Institute of Certified Public Accountants. Finance Companies Guide Special Committee |
Publisher | : |
Total Pages | : 130 |
Release | : 1994 |
Genre | : Commercial finance companies |
ISBN | : |
Author | : American Institute of Certified Public Accountants (New York, N.Y.) |
Publisher | : American Institute of Certified Public Accountants (AICPA) |
Total Pages | : 124 |
Release | : 1988 |
Genre | : Business & Economics |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : 134 |
Release | : 1996 |
Genre | : Finance companies |
ISBN | : |