Personal banking

Personal banking

Referring to the business when banks carry out transactions with customers directly, rather than with other banking institutions or with large corporations.

Industry: Banking

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Personal banking

Financial Accounting Standard No. 109, Accounting for Income Taxes. A rule promulgated by the AICPA that requires the recognition of unrealized income tax benefits as deferred tax assets on a firm’s ...

FAS 115

Banking; Personal banking

Financial Accounting Standard No. 115, Accounting for Certain Investments in Debt and Equity Securities. A rule promulgated by the AICPA that requires different accounting treatment for unrealized ...

FAS 119

Banking; Personal banking

An accounting rule that used to govern disclosures of financial derivatives. Superseded by FAS 133.

FAS 130

Banking; Personal banking

Statement of Financial Accounting Standard No. 130, Reporting Comprehensive Income. A rule promulgated by the AICPA that creates new procedures for reporting certain changes in selected financial ...

FAS 133

Banking; Personal banking

Statement of Financial Accounting Standard No. 133, Accounting for Derivative Instruments and Hedging Activities. A rule promulgated by the AICPA that establishes accounting and reporting standards ...

FAS 138

Banking; Personal banking

Statement of Financial Accounting Standard No. 138, Accounting for Certain Derivative Instruments Certain Hedging Activities A rule promulgated by the Financial Accounting Standards Board (FASB) that ...

FAS 149

Banking; Personal banking

Statement of Financial Accounting Standard No. 149, Amendment of Statement 133 on Derivative Instruments and Hedging Activities A rule promulgated by the Financial Accounting Standards Board (FASB) ...