Business & Money | Economics
Investment Companies, 2019
by AICPA 2020-04-20 07:03:11
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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 p... Read more
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. Less
  • File size
  • Print pages
  • Publisher
  • Publication date
  • Language
  • ISBN
  • 9 X 5.7 X 1.5 in
  • 768
  • Wiley
  • November 27, 2019
  • eng
  • 9781119680390
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AICPA
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The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of se...
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