07-02

To present a regulatory accounting practice in the basic accounting for NCUA grants received by small credit unions, i.e., credit unions under $10 million in assets.PDF or MS Word

05/2007

07-01

This bulletin eliminates the regulatory accounting practice of recording Donated Equity upon the receipt of tangible fixed asset donations of material value in favor of following generally accepted accounting principles recognizing income.PDF or MS Word

05/2007

06-01

Interagency Advisory addressing the ALLL that reiterates key concepts and requirements including GAAP and existing ALLL supervisory guidance. Bulletin, Policy, FAQ , All documents combined

12/2006

Guidance for the sale of held-to-maturity (HTM) debt securities under Statement No. 115, Accounting for Certain Investments in Debt and Equity Securities, for federally insured credit unions materially affected by hurricane Katrina.

09/2005

Interagency Advisory on Accounting and Reporting for Commitments to Originate and Sell Mortgage Loans

05/2005

Update on Accounting for Loan and Lease Losses

Joint Interagency Policy (with enclosures) in PDF

To amend the “Accounting Manual for Federal Credit Unions” to provide accounting guidance with regard to costs a credit union incurs to modify systems and systems software to make it Year 2000 compliant. in PDF