num_pages: 592
description: This 2013 edition provides clear practical guidance on all aspects of your audit including such industry-specific issues as transfers and servicing troubled debt restructurings financing receivables and the allowance for loan losses and fair value accounting. This guide provides both authoritative guidance and best practices  transfers and servicing;  troubled debt restructurings;  finance receivables and the allowance for loan and lease losses;  acquired loans  other real estate owned  fair value measurements In addition it includes illustrative auditors' reports of financial statements for depository and lending institutions as well as guidance related to new and existing regulatory reporting matters including updates a result of the Dodd-Frank Wall Street Reform and Consumer Protection Act BASEL III implementation and amendments to the Corporate Credit Union rulings.
language: None
title: Audit and Accounting Guide: Depository and Lending Institutions, Bank and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies with conforming changes as of June 1 2010
publisher: American Institute of Certified Public Accountants