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1. |
Record Nr. |
UNINA9910677293103321 |
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Titolo |
Investment companies 2017 |
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Pubbl/distr/stampa |
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New York, New York : , : Wiley, , 2017 |
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©2017 |
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ISBN |
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1-119-47757-3 |
1-945498-49-8 |
1-119-48051-5 |
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Edizione |
[[2007 ed.]] |
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Descrizione fisica |
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1 online resource (652 pages) |
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Collana |
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Audit and Accounting Guide |
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Disciplina |
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Soggetti |
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Mutual funds - United States - Accounting |
Mutual funds - United States - Auditing |
United States |
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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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Nota di contenuto |
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Overview of the Investment Company Industry -- Investment Accounts -- Financial Instruments -- Capital Accounts -- Complex Capital Structures -- Taxes -- Financial Statements of Investment Companies -- Other Accounts and Considerations -- Unit Investment Trusts -- Variable Contracts-Insurance Entities -- General Auditing Considerations -- Independent Auditor's Reports and Client Representations -- Glossary. |
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Sommario/riassunto |
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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 SECs |
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