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