1/11/2019: The updated Chapter 4 was posted over the weekend. The original can be downloaded here: https://www.rd.usda.gov/files/3560-2chapter04.pdf
AHACPA has added bookmarks to the pdf for ease of navigation. That file can be downloaded here.
Page 61-62 of Government Auditing Standards 2018 Revision
Accounting Standards Update 2016-14
Not-for-Profit Entities (Topic 958)
Presentation of Financial Statements of Not-for-Profit Entities
August 2016
CONTENTS
Summary …………………………………………………………………………………………….. 1–6
Amendments to the FASB Accounting Standards Codification® ………………. 7–233
Background Information and Basis for Conclusions ……………………………. 234–263
Amendments to the XBRL Taxonomy ……………………………………………………… 264
PROPOSED HB-2-3560 MFH Asset Management Handbook
Chapter 4: Financial Management
11/11/2019: The updated Chapter 4 was posted over the weekend. It can be downloaded here: https://www.rd.usda.gov/files/3560-2chapter04.pdf
The Guide is a valuable resource for assisting all institutions in their HMDA reporting. It includes a summary of responsibilities and requirements, directions for assembling the necessary tools, and instructions for reporting HMDA data.