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Chapter 3Accounting Principles and Auditing
Sales of Loans or Participations
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accepted accounting principles Accounting Guide accrued interest AICPA AlCPA amortized amount applicable assets association's Audit and Accounting audit procedures Audit Risk Auditing Standards auditor should consider balance borrowed broker-dealers buyer-lender buyer-lender's cash collateral commitment fees control accounts cost credit risk disclosure dollar agreements entities evaluate Federal Home Loan federal income tax FHLB FHLBB financial institution financial statements fixed coupon funds GNMA government securities dealers guidance Home Loan Bank independent auditor interest rate internal accounting control investment securities issued liability loan associations market risk market value ments mortgage loans mortgage-backed securities notes pass-through certificates period primary dealers purchase recorded regulatory repur Repurchase and Reverse requirements reserve reverse repurchase agreements RP-RRP agreements RP-RRP transactions savings accounts savings and loan securities underlying sell seller-borrower September 30 sold specific statement of financial statement of position task force tions transferred U.S. government underlying securities XXXX yield maintenance