| Author: | AICPA | ISBN: | 9781948306188 |
| Publisher: | Wiley | Publication: | September 26, 2018 |
| Imprint: | Wiley | Language: | English |
| Author: | AICPA |
| ISBN: | 9781948306188 |
| Publisher: | Wiley |
| Publication: | September 26, 2018 |
| Imprint: | Wiley |
| Language: | English |
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.
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.
