Accounting for Banks
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Accounting for Banks offers insightful, practical analysis of the application of existing accounting guidance and its effect on banks, as well as the latest accounting and regulatory changes. This publication features an array of examples, illustrations, and other valuable practice aids for the special situations that may be encountered.
• Explains how to analyze a bank's financial position and operations using the bank's financial statements, and illustrates alternative bank financial statement presentations
• Discusses accounting principles applicable to banks within the framework of their operations
• Provides a working knowledge of bank operations and internal accounting controls
• Details bank audit objectives and procedures
• Demonstrates applications of internal accounting controls and accounting and reporting principles to banks' cash, investment securities, trading account securities, loans, property and equipment, and a host of other assets
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Table of contents
Part I Overview
Chapter 1 The Banking Industry--An Overview
Chapter 2 Analysis of a Bank's Financial Position
Chapter 3 Accounting and Financial Reporting Overview
Chapter 4 Bank Auditing Under GAAS and PCAOB Standards
Chapter 4A The Interrelationship of Regulatory, Internal, and External Bank Audits
Chapter 4B Directors' Examinations
Part II Accounting and Reporting
Chapter 5 Cash and Due From Banks
Chapter 6 Accounting for Investment Securities
Chapter 7 Trading Account Securities
Chapter 7A Accounting for Impaired Securities
Chapter 7B Consolidations, Transfers and Servicing of Financial Assets and Liabilities
Chapter 8 Loans
Chapter 8A Accounting for Leases
Chapter 9 Property and Equipment
Chapter 10 Accounting for Other Assets
Chapter 11 Deposits
Chapter 12 Securities Sold Under Agreements to Repurchase and Federal Funds Purchased
Chapter 13 Other Liabilities
Chapter 14 Accounting for Debt
Chapter 14A Fair Value Measurement, Reporting and Disclosure
Chapter 15 Equity and Income
Chapter 15A Revenue Recognition from Contracts with Customers Under Revised Topic 606
Chapter 16 Letters of Credit, Collections, and Consigned Inventories
Chapter 17 Bank Trust Departments
Part III Auditing
Chapter 18 Evaluating Internal Control Structure
Chapter 18A Independent Audits Under Generally Accepted Auditing Standards (GAAS)
Chapter 18B Independent Audit Quality Control Under Generally Accepted Auditing Standards (GAAS) for Non-Public Financial Institutions
Chapter 19 Auditing Bank Assets
Chapter 20 Auditing Bank Liabilities
Chapter 21 Auditing Bank Equity and Results of Operations
Part IV Related Bank Accounting Topics
Chapter 22 Bank Holding Companies
Chapter 23 Bank Employee Stock Ownership Plans
Chapter 24 [Reserved]
Chapter 24A Regulatory Enforcement Process
Chapter 25 Banking Statutes and Regulations of Special Interest to Auditors
Chapter 26 Management Issues
Part V Appendices
Appendix I Organization of the Office of the Comptroller of the Currency
Appendix II Federal Reserve Board Locations
Appendix III Sample Basic Internal Control Questionnaire
Appendix IV Sample Internal Audit Program
Appendix V Sample Bank Directors' Examination Report
Appendix VI Interagency Policy Statement on External Auditing Programs of Banks and Savings Associations
Appendix VII Glossary of Selected Financial Institution and Industry Terms
Appendix VIII Federal Financial Institutions Examination Council Policy Statement on Allowance for Loan and Lease Losses Methodologies and Documentation for Banks and Savings Institutions
Appendix IX Comptroller of the Currency-Bank Supervision Process-Comptroller's Handbook
Appendix X Comptroller of the Currency-Insider Activities-Comptroller's Handbook
Appendix XI Audit Committee Guide for Financial Services Companies