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Audit and Accounting Guide: Investment Companies

 - Audit and Accounting Guide: Investment Companies, ebook

179,20€

Ebook, PDF with Adobe DRM
ISBN: 9781119564010
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Printing226 pages with an additional page accrued every 4 hours, capped at 226 pages
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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.

Keywords:

Investment company accounting, Investment company auditing, Investment company auditing and accounting guidance, Investment company sample financial statements, Fair value accounting for mutual funds, U.S. Securities and Exchange Commission, SEC, Investment Company Reporting Modernization, Regulation S-X, Attestation report, Custody, Liquidation basis of accounting, going concern, PCAOB

Publisher
John Wiley and Sons, Inc.
Publication year
2018
Language
en
Edition
1
Series
AICPA Audit and Accounting Guide
Page amount
752 pages
Category
Economy
Format
Ebook
eISBN (PDF)
9781119564010
Printed ISBN
9781948306171

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