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Audit and Accounting Guides & Audit Risk Alerts AICPA Audit and Accounting Guide: Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies and Mortgage Companies
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ABSTRACTPrefaceChapter 1 — Industry Overview — Banks and Savings InstitutionsChapter 2 — Industry Overview — Credit UnionsChapter 3 — Industry Overview — Finance CompaniesChapter 4 — Industry Overview — Mortgage CompaniesChapter 5 — Audit Considerations and Certain Financial Reporting MattersChapter 6 — Cash and Cash EquivalentsChapter 7 — Investments in Debt and Equity SecuritiesChapter 8 — LoansChapter 9 — Credit LossesChapter 10 — Transfers and Servicing and Variable Interest EntitiesChapter 11 — Real Estate Investments, Real Estate Owned, and Other Foreclosed AssetsChapter 12 — Other Assets, Other Liabilities, and Other InvestmentsChapter 13 — DepositsChapter 14 — Federal Funds and Repurchase AgreementsChapter 15 — DebtChapter 16 — Income TaxesChapter 17 — Equity and Disclosures Regarding Capital MattersChapter 18 — Derivative Instruments: Futures, Forwards, Options, Swaps, and Other Derivative InstrumentsChapter 19 — Business CombinationsChapter 20 — Fair ValueChapter 21 — Trust and Asset Management ActivitiesChapter 22 — Insurance ActivitiesChapter 23 — Reporting ConsiderationsAppendix A — FDI Act Reporting RequirementsAppendix B — Regulatory Reporting Matters — Interpretation and Reporting Related to U.S. GAAPAppendix C — Information SourcesAppendix D — Overview of Statements on Quality Control StandardsAppendix E — The New Leases Standard: FASB ASC 842Appendix F — Accounting for Financial InstrumentsAppendix G — Auditor Reporting StandardsAppendix H — Schedule of Changes Made to the Text From the Previous EditionIndex of Pronouncements and Other Technical GuidanceSubject Index
ABSTRACTPrefaceChapter 1 — Industry Overview — Banks and Savings InstitutionsChapter 2 — Industry Overview — Credit UnionsChapter 3 — Industry Overview — Finance CompaniesChapter 4 — Industry Overview — Mortgage CompaniesChapter 5 — Audit Considerations and Certain Financial Reporting MattersChapter 6 — Cash and Cash EquivalentsChapter 7 — Investments in Debt and Equity SecuritiesChapter 8 — LoansChapter 9 — Credit LossesChapter 10 — Transfers and Servicing and Variable Interest EntitiesChapter 11 — Real Estate Investments, Real Estate Owned, and Other Foreclosed AssetsChapter 12 — Other Assets, Other Liabilities, and Other InvestmentsChapter 13 — DepositsChapter 14 — Federal Funds and Repurchase AgreementsChapter 15 — DebtChapter 16 — Income TaxesChapter 17 — Equity and Disclosures Regarding Capital MattersChapter 18 — Derivative Instruments: Futures, Forwards, Options, Swaps, and Other Derivative InstrumentsChapter 19 — Business CombinationsChapter 20 — Fair ValueChapter 21 — Trust and Asset Management ActivitiesChapter 22 — Insurance ActivitiesChapter 23 — Reporting ConsiderationsAppendix A — FDI Act Reporting RequirementsAppendix B — Regulatory Reporting Matters — Interpretation and Reporting Related to U.S. GAAPAppendix C — Information SourcesAppendix D — Overview of Statements on Quality Control StandardsAppendix E — The New Leases Standard: FASB ASC 842Appendix F — Accounting for Financial InstrumentsAppendix G — Auditor Reporting StandardsAppendix H — Schedule of Changes Made to the Text From the Previous EditionIndex of Pronouncements and Other Technical GuidanceSubject Index