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Record Nr. |
UNINA9910554872403321 |
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Autore |
AICPA |
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Titolo |
Audit and accounting guide : investment companies |
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Pubbl/distr/stampa |
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Durham, NC : , : American Institute of Certified Public Accountants, , [2018] |
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©2018 |
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ISBN |
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1-119-56401-8 |
1-119-56397-6 |
1-948306-18-2 |
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Edizione |
[1st edition] |
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Descrizione fisica |
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1 online resource (768 pages) |
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Disciplina |
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Soggetti |
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Mutual funds - United States - Accounting |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Publisher from resource description page (Safari, viewed November 13, 2019). |
"This guide was prepared by the Investment Companies Special Committee"--Preface. |
"July 1, 2018." |
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Nota di bibliografia |
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Includes bibliographical references. |
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Sommario/riassunto |
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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 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. |
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