丸善雄松堂株式会社
学術情報ソリューション事業部
法律情報営業部

〒160-0002
東京都新宿区四谷坂町10-10
Tel: 03-3357-1435
Fax: 03-3357-2805

ご注文に際して

個人情報保護方針

コーポレートサイト

銀行会計

Accounting for Banks

James M. Koltveit, Donald Resseguie

2 vols. Looseleaf. 1982 to date.(追録年2回)

Matthew Bender. ISBN: 9780820510231

¥137,143

在庫あり

銀行に適用される米国会計・監査基準とその実務を詳解。年2回の追録で、銀行会計の近年の進展も取り込んでいます。

【Table of Contents】

PART I CROSS REFERENCE

1. The Banking Industry-An Overview

2. Analysis of a Bank's Financial Position

3. Accounting and Financial Reporting Overview

4. Bank Auditing under GAAS and PCAOB Standards

4A. Interrelationship of Regulatory, Internal, and External Bank Audits

4B. Director's Examination

PART II ACCOUNTING AND REPORTING

5. Cash and Due from Banks

6. Accounting for Investment Securities

6B. Financial Instruments Credit Loss Measurement and Reporting

7. Trading Account Securities

7A. Accounting for Impaired Securities

7B. Consolidations & Transfers of Financial Assets and Liabilities

8. Loans

8A. Accounting for Leases

9. Long-Lived Assets

10. Accounting for Other Assets

11. Deposits

12. Securities Sold under Agreements to Repurchase and Federal Funds Purchased

13. Other Liabilities

14. Accounting for Debt

14A. Fair Value Measurement, Reporting and Disclosure

15. Equity and Income

15A. Revenue Recognition from Contracts with Customers Under Revised Topic 606

16. Letters of Credit, Collections, and Consigned Inventories

17. Bank Trust Departments

PART III AUDITING

18. Evaluating Internal Control Structure

18A. Independent Audits under Generally Accepted Auditing Standards (GAAS)

18B. Independent Audit Quality Control under GAAS for Non-public Financial Institutions

19. Auditing Bank Assets

20. Auditing Bank Liabilities

21. Auditing Bank Equity and Results of Operations

PART IV RELATED BANK ACCOUNTING TOPICS

22. Bank Holding Companies

23. Bank Employee Stock Ownership Plans

24. (Reserved)

24A. Regulatory Enforcement Process

25. Banking Statutes and Regulations of Special Interest to Auditors

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 Saving 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