Audit and Accounting Guide: Investment Companies |
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| Author:
| AICPA, |
| Series title: | AICPA Audit and Accounting Guide Ser. |
| ISBN: | 978-1-119-56397-6 |
| Publication Date: | Oct 2018 |
| Publisher: | John Wiley & Sons, Incorporated
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| Book Format: | Digital online |
| List Price: | USD $169.00 |
Book Description:
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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. 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...
More DescriptionWhether 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.