LEADER 02295nam 2200469 450 001 9910678300503321 005 20191114101643.0 010 $a1-119-56401-8 010 $a1-119-56397-6 010 $a1-948306-18-2 035 $a(CKB)4100000006995704 035 $a(MiAaPQ)EBC5527598 035 $a(CaSebORM)9781948306171 035 $a(EXLCZ)994100000006995704 100 $a20181017d2018 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aAudit and accounting guide $einvestment companies 205 $a1st edition 210 1$aDurham, NC :$cAmerican Institute of Certified Public Accountants,$d[2018] 210 4$dİ2018 215 $a1 online resource (768 pages) 300 $aPublisher from resource description page (Safari, viewed November 13, 2019). 300 $a"This guide was prepared by the Investment Companies Special Committee"--Preface. 300 $a"July 1, 2018." 311 $a1-948306-17-4 320 $aIncludes bibliographical references. 330 $aWhether 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. 606 $aMutual funds$zUnited States$xAccounting 615 0$aMutual funds$xAccounting. 676 $a332 700 $aAICPA$01342237 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910678300503321 996 $aAudit and accounting guide$93065520 997 $aUNINA