Title:	Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies
Authors:	David C. Britt Bret Dooley Larry Gee Dom Giuffrida Ryan Richards Jeffrey C. Skumin Gregory C. Talbott
Keywords:	Bank examination
Issue Date:	2016
Publisher:	AICPA
Description:	This edition of the guide has been modified by the AICPA staff to include certain changes necessary due to the issuance of authoritative guidance since the guide was originally issued, and other revisions as deemed appropriate. Authoritative guidance issued through July 1, 2016, has been considered in the development of this edition of the guide. However, this guide does not include all audit, accounting, reporting, and other requirements applicable to an entity or a particular engagement. This guide is intended to be used in conjunction with all applicable sources of authoritative guidance. Authoritative guidance that is issued and effective for entities with fiscal years ending on or before July 1, 2015, is incorporated directly in the text of this guide. Authoritative guidance issued but not yet effective for fiscal years ending on or before July 1, 2015 but becoming effective on or before December 31, 2016, is also presented directly in the text of the guide, but shaded gray and accompanied by a footnote indicating the effective date of the new guidance. The distinct presentation of this content is intended to aid the reader in differentiating content that may not be effective for the reader's purposes (as part of the guide's "dual guidance" treatment of applicable new guidance). Authoritative guidance issued but not yet effective as of the date of the guide and not becoming effective until after December 31, 2016, is referenced in a "guidance update" box; that is, boxed text that contains summary information on the guidance issued but not yet effective. In updating this guide, all guidance issued up to and including the following was considered, but not necessarily incorporated, as determined based on applicability:
URI:	http://10.6.20.12:80/handle/123456789/44068
ISBN:	978-1-94354-674-9
Appears in Collections:	Rural Development Studies

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