Audit and Accounting Guide: Investment Companies
Title | Audit and Accounting Guide: Investment Companies PDF eBook |
Author | AICPA |
Publisher | John Wiley & Sons |
Total Pages | 705 |
Release | 2018-09-26 |
Genre | Business & Economics |
ISBN | 1948306182 |
Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This 2018 guide provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. This guide is the industry standard resource, supporting practitioners in a constantly changing industry landscape packed with continuous regulatory developments. Updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting. Appendices discussing the new standards for financial instruments, leases and revenue recognition. Appendices discussing common or collective trusts and business development companies.
Audit and Accounting Guide
Title | Audit and Accounting Guide PDF eBook |
Author | |
Publisher | |
Total Pages | |
Release | 2017 |
Genre | Mutual funds |
ISBN | 9781119480518 |
Audit and Accounting Guide: Investment Companies
Title | Audit and Accounting Guide: Investment Companies PDF eBook |
Author | AICPA |
Publisher | John Wiley & Sons |
Total Pages | 752 |
Release | 2018-11-06 |
Genre | Business & Economics |
ISBN | 1948306174 |
Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This 2018 guide provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. This guide is the industry standard resource, supporting practitioners in a constantly changing industry landscape packed with continuous regulatory developments. Updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting. Appendices discussing the new standards for financial instruments, leases and revenue recognition. Appendices discussing common or collective trusts and business development companies.
Investment Companies - Audit and Accounting Guide - May 1 2012
Title | Investment Companies - Audit and Accounting Guide - May 1 2012 PDF eBook |
Author | American Institute of Certified Public Accountants |
Publisher | |
Total Pages | |
Release | 2012 |
Genre | |
ISBN | 9781937351038 |
Investment Companies, 2019
Title | Investment Companies, 2019 PDF eBook |
Author | AICPA |
Publisher | John Wiley & Sons |
Total Pages | 717 |
Release | 2019-11-27 |
Genre | Business & Economics |
ISBN | 1948306816 |
Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. Your industry standard resource, this 2019 edition supports practitioners in a constantly changing industry landscape. Packed with continuous regulatory developments, this guide covers: Authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures; Details on the changes to illustrated financial statements and disclosures resulting from guidance that was recently-issued or became recently effective (for example, SEC's release, "Disclosure Update and Simplification"); 2019 updates include:References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting and appendices discussing the new standard for financial instruments, common or collective trusts and business development companies. Finally, this guide features a schedule of changes which identifies where to find updated content and the associated reasons for the changes.
Exposure Draft
Title | Exposure Draft PDF eBook |
Author | American Institute of Certified Public Accountants. Investment Companies Committee |
Publisher | |
Total Pages | 20 |
Release | 1993 |
Genre | Accounting |
ISBN |
Investment Companies Industry Developments
Title | Investment Companies Industry Developments PDF eBook |
Author | |
Publisher | |
Total Pages | 76 |
Release | 2009 |
Genre | Mutual funds |
ISBN |