Audit and Accounting Guide: Investment Companies PDF Download
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Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306182
Category : Business & Economics
Languages : en
Pages : 685
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Book Description
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.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306182
Category : Business & Economics
Languages : en
Pages : 685
Get Book Here
Book Description
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.
Author: American Institute of Certified Public Accountants
Publisher:
ISBN: 9780870519772
Category :
Languages : en
Pages :
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Book Description
Author: AICPA
Publisher: Wiley
ISBN: 9781945498480
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
Whether a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This guide supports practitioners in a constantly changing industry landscape. It provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. Packed with continuous regulatory developments, this guide has been updated to reflect certain changes necessary due to the issuance of authoritative guidance since the guide was originally issued, and other revisions as deemed appropriate. The updates for this 2017 edition include extensive changes to the illustrated financial statements for registered investment companies that result from SEC's issuance of the release Investment Company Reporting Modernization and related amendments to Regulation S-X. Other updates to the 2017 edition include changes to illustrated attestation reports that result from AICPA's issuance of Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification. Further updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting Appendixes discussing the new standards for financial instruments, leases, and revenue recognition Appendixes discussing common or collective trusts and business development companies
Author:
Publisher:
ISBN: 9781950688692
Category :
Languages : en
Pages :
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Book Description
Author:
Publisher:
ISBN: 9781950688272
Category :
Languages : en
Pages :
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Book Description
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306816
Category : Business & Economics
Languages : en
Pages : 717
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Book Description
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.
Author: American Institute of Certified Public Accountants. Investment Companies Committee
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 5
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Book Description
Author: American Institute of Certified Public Accountants. Finance Companies Guide Special Committee
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 132
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Book Description
Author: Aicpa
Publisher:
ISBN: 9780870518270
Category : Corporate governance
Languages : en
Pages : 399
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Book Description
Author: American Institute of Certified Public Accountants (AICPA)
Publisher: Amer Inst of Certified Public
ISBN: 9780870512766
Category : Commercial finance companies
Languages : en
Pages : 100
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Book Description
