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  <titleInfo>
    <title>Depository and lending institutions</title>
    <subTitle>banks and savings institutions, credit unions, finance companies and mortgage companies</subTitle>
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    <title>Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of</title>
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    <title>Banks, credit unions, and other lenders and depository institutions industry developments</title>
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  <name type="corporate">
    <namePart>American Institute of Certified Public Accountants</namePart>
    <namePart>Financial Institution Guide Combination Task Force.</namePart>
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    <place>
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    <publisher>American Institute of Certified Public Accountants</publisher>
    <dateIssued>2004-</dateIssued>
    <dateIssued encoding="marc" point="start">2012</dateIssued>
    <dateIssued encoding="marc" point="end">9999</dateIssued>
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  <note>"New edition."</note>
  <note>Latest issue consulted: May 1, 2005.</note>
  <note>Merger of: American Institute of Certified Public Accountants. Banking and Savings Institutions Committee. Banks and savings institutions; American Institute of Certified Public Accountants. Credit Unions Committee. Audits of credit unions, with conforming changes as of ... ; and: American Institute of Certified Public Accountants. Finance Companies Guide Special Committee. Audits of finance companies (including independent and captive financing activities of other companies).</note>
  <note>Companion publication to: Banks, credit unions, and other lenders and depository institutions industry developments.</note>
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    <topic>Accounting</topic>
    <topic>Standards</topic>
    <geographic>United States</geographic>
    <topic>Periodicals</topic>
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    <topic>Mortgage banks</topic>
    <topic>Auditing</topic>
    <topic>Standards</topic>
    <geographic>United States</geographic>
    <topic>Periodicals</topic>
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  <subject authority="lcsh">
    <topic>Finance companies</topic>
    <topic>Auditing</topic>
    <topic>Standards</topic>
    <geographic>United States</geographic>
    <topic>Periodicals</topic>
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    <topic>Credit unions</topic>
    <topic>Auditing</topic>
    <topic>Standards</topic>
    <geographic>United States</geographic>
    <topic>Periodicals</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Savings banks</topic>
    <topic>Auditing</topic>
    <topic>Standards</topic>
    <geographic>United States</geographic>
    <topic>Periodicals</topic>
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    <topic>Standards</topic>
    <geographic>United States</geographic>
    <topic>Periodicals</topic>
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    <topic>Mortgage banks</topic>
    <topic>Accounting</topic>
    <topic>Standards</topic>
    <geographic>United States</geographic>
    <topic>Periodicals</topic>
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  <subject authority="lcsh">
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    <topic>Accounting</topic>
    <topic>Standards</topic>
    <geographic>United States</geographic>
    <topic>Periodicals</topic>
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  <subject authority="lcsh">
    <topic>Credit unions</topic>
    <topic>Accounting</topic>
    <topic>Standards</topic>
    <geographic>United States</geographic>
    <topic>Periodicals</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Savings banks</topic>
    <topic>Accounting</topic>
    <topic>Standards</topic>
    <geographic>United States</geographic>
    <topic>Periodicals</topic>
  </subject>
  <classification authority="lcc">HG1707 .A533a</classification>
  <classification authority="ddc" edition="23">332.1 A5121d 2012</classification>
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    <identifier type="local">(DLC) 95649728</identifier>
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