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NCUA Accounting Bulletins

NUMBER SUBJECT DATE
09-02 The bulletin provides an update on the regulatory reporting requirements related to the Corporate Stabilization Activity and the effect on the NCUSIF Deposit and Premium Assessment.  PDF 04/2009
09-01 This bulletin provides guidance on regulatory reporting related to recent NCUA Board actions to stabilize the corporate credit union system. PDF 02/2009
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
05-02
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
05-01
Interagency Advisory on Accounting and Reporting for Commitments to Originate and Sell Mortgage Loans 05/2005
04-01
Update on Accounting for Loan and Lease Losses
03/2004
01-01
Joint Interagency Policy (with enclosures) in PDF
05/2001
97-01
 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
12/1997
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