Download Bank Accounting Advisory Series PDF

TitleBank Accounting Advisory Series
File Size1.3 MB
Total Pages266
Table of Contents
                            Bank Accounting Advisory Series, 2017
	Message From the Chief Accountant
	Topic 1 Investment Securities
		1A. Investments in Debt and Equity Securities
		1B. Other-Than-Temporary Impairment
	Topic 2 Loans
		2A. Troubled Debt Restructurings
		2B. Nonaccrual Loans
		2C. Commitments
		2D. Origination Fees and Costs
		2E. Loans Held for Sale
		2F. Loan Recoveries
		2G. Acquired Loans
	Topic 3 Leases
		3A. Lessor Classification and Accounting
		3B. Lessee Classification and Accounting
		3C. Sale-Leaseback Transactions
		3D. Lease Exit Costs
	Topic 4 Allowance for Loan and Lease Losses
	Topic 5 OREO and Other Assets
		5A. Other Real Estate Owned
		5B. Life Insurance and Related Deferred Compensation
		5C. Miscellaneous Other Assets
	Topic 6 Liabilities
		6A. Contingencies
		6B. Other Borrowings
	Topic 7 Income Taxes
		7A. Deferred Taxes
		7B. Tax Sharing Arrangements
		7C. Marginal Income Tax Rates
	Topic 8 Capital
		8A. Sales of Stock
		8B. Quasi-Reorganizations
		8C. Employee Stock Options
	Topic 9 Income and Expense Recognition
		9A. Transfers of Financial Assets and Servicing
		9B. Credit Card Affinity Agreements
		9C. Organization Costs
	Topic 10 Acquisitions, Corporate Reorganizations, and Consolidations
		10A. Acquisitions
		10B. Intangible Assets
		10C. Pushdown Accounting
		10D. Corporate Reorganizations
		10E. Related Party Transactions (Other Than Reorganizations)
	Topic 11 Miscellaneous Accounting
		11A. Asset Disposition Plans
		11B. Hedging Activities
		11C. Financial Statement Presentation
		11D. Fair Value Accounting
		Appendix A. Commonly Used Abbreviations and Terms
		Appendix B. Commonly Used Pre-Codification References
		Appendix C. Commonly Used FASB Codification References

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