LEADER 03356nam 2200529 450 001 9910677293103321 005 20221215203252.0 010 $a1-119-47757-3 010 $a1-945498-49-8 010 $a1-119-48051-5 035 $a(CKB)4100000000641133 035 $a(MiAaPQ)EBC5103308 035 $a(OCoLC)402750107 035 $a(BIP)060782720 035 $a(EXLCZ)994100000000641133 100 $a20171114h20172017 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 00$aInvestment companies 2017 205 $a[2007 ed.] 210 1$aNew York, New York :$cWiley,$d2017. 210 4$dİ2017 215 $a1 online resource (652 pages) 225 1 $aAudit and Accounting Guide 300 $aIncludes indexes. 311 $a1-945498-48-X 327 $aOverview 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. 330 8 $aWhether 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 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 AICPAs 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 606 $aMutual funds$zUnited States$xAccounting 606 $aMutual funds$zUnited States$xAuditing 607 $aUnited States$2fast 610 $aMutual Funds 610 $aBusiness & Economics 615 0$aMutual funds$xAccounting. 615 0$aMutual funds$xAuditing. 676 $a332 712 02$aUnited States.$bSecurities and Exchange Commission. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910677293103321 996 $aInvestment companies 2017$93068553 997 $aUNINA