Audit and Accounting Guide - Depository and Lending Institutions

Appendix G Schedule of Changes Made to the Text From the Previous Edition

This appendix is nonauthoritative and is included for informational purposes only.

As of July 1, 2018

This schedule of changes identifies areas in the text and footnotes of this guide that have that have changed since the previous edition. Entries in the table of this appendix reflect current numbering, lettering (including that in appendix names), and character designations that resulted from the renumbering or reordering that occurred in the updating of this guide.

Reference	Change
General	Guide content included in shaded areas and “Guidance Update” boxes within the chapters have been updated to appropriately reflect guidance not yet effective as of the date of the guide. See the preface of this guide for more explanation to this “dual guidance” treatment.
General	Editorial changes, including rephrasing, have been made in this guide to improve readability where necessary.
Preface	Updated.
Paragraph 1.67	Revised to reflect the issuance of regulatory final rule Regulatory Capital Rules: Regulatory Capital, Enhanced Supplementary Leverage Ratio Standards for Certain Bank Holding Companies and Their Subsidiary Insured Depository Institutions.
Paragraph 4.35	Revised for the passage of time.
Paragraphs 5.162–3	Revised to reflect the issuance of Statement on Auditing Standards (SAS) No. 132, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern.
Former footnote ...