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Accounting Basics for Community Financial Institutions, 2nd ed.

Accounting Basics for Community Financial Institutions, 2nd ed.

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When colleagues, regulators and the financial press start throwing around accounting lingo don't be startled or confused. Consult your copy of Accounting Basics. It will keep you well-versed so you understand what is being discussed in today's ever-changing accounting environment. It provides a solid foundation for understanding basic accounting and the specifics of community financial institution accounting. It will help you understand the conceptual framework underlying GAAP as you select the right approach when interpreting accounting guidelines. For novices, it provides and easy-to-absorb overview of what is often considered a confusing topic. For more experienced financial professionals it's a concise refresher. Updated to include sections on Credit Risk, Sub-Prime Loans and Negative Amortizing Loans, Recent Fair Value GAAP pronouncements, Latest FASB Codification, Latest PCAOB Internal Control Pronouncements, Possible Rollback of SOX Requirements, Initial Recognition of OREO, IFRS, and more.